Deduction under section 80DD by Close Relatives

sharath nagabhushan (1 Points)

08 January 2022  

Hello Sir/Madam,

Query is related to deduction under section 80DD. Two assessee are close relatives i.e. brother and sister. Their father is diagnosed with severe disability (completely paralyzed on the left, cannot speak and move).

All his medical expenses including nursing are borne by both his kids i.e. brother and sister stated above.

Query: Can deduction of 1,25,000 under section 80DD be claimed by both the brother and sister in their respective individual returns? Or should the same be claimed equally i.e. 50:50 by the brother and sister.