Deduction u/s 80DD

naveen kumar (11 Points)

05 July 2020  
Can I claim deduction under section 80DD if my cousin is disabled and I help him on monthly basis for his maintaince. I have gone through sec 80DD wherein it is mentioned that dependent means spouse, parents, children, brother and sister. However cousin is not mentioned but it should be considered as brother or not ..any favourable case laws if yes please refer the case law. Also is it mandatory for the disabled to file his return of income as my cousin is not having even PAN Card. can I still claim deduction or not. Experts through your light please.

Thanking you in anticipation. Regards