Income from salary

This discussion clarifies the tax treatment of nursing home expenses for a dependant sister. Generally, if the sister is covered under your health insurance or has her own, expenses up to an exemption limit may be tax-exempt. However, expenses are not allowable deductions unless the treatment is for a specified chronic disease under Section 80DDB, which allows a deduction of up to £60,000. The law defines dependants to include siblings, but post-marriage expenses may not be permissible.