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Deduction u/s 80DD

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naveen kumar

25 Points Posted on 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

Replies (3)

Quick Summary

This discussion explores the eligibility for claiming a deduction under Section 80DD for a disabled cousin. While the section defines dependents as spouse, parents, children, brother, and sister, a cousin is not explicitly mentioned. The consensus suggests that a cousin cannot be considered a brother for the purpose of this deduction. The thread also touches upon whether the disabled individual needs to have a PAN card or file an income tax return to enable the claim.