Income tax deduction u/s 80dd - for a brother

Hi Harsha,

if your borhter is not taking the benefit of Sec 80U, then yes you can claim dedcution u/s 80DD for dependent brother. Under section 80DD, since disability is 80%, so you can claim the expenses upto one lac. here expenses related to him includes as under:-

1) Expenditure for the medical treatment (including nursing), training and rehabilitation of a disabled dependent.

2) Money paid to Life Insurance Corporation (LIC), Unit Trust of India or any other insurer for the purpose of buying specified scheme or insurance for the purpose of maintenance of such dependant.

Thank you Arif,

Your clarifiction is very helpful.

My brother would soon get a family pension (eligible as a son of pensioned govt servant and medically eligible). Do I need to recalculate my contribution as total expenses minus his pensioned-income? Or his incomes would add to my income & I go for a total amount as dedcution. Please clarify on this too.

Regards,

Harsha Vardhana R

Hi Harsha,

it will be better to separte file the return for brother by showing his income and claiming under section 80U. 

But here you want to show his income also in your return. then please adopt the 2nd option.

further if family pension getting by legal hair, then it will be add in income from other sources and following standard deduction will be allowed:-

33 1/3 % of such Pension received OR Rs. 15,000/- whichever is LESS.

then accordingly, you can decide what is benefical for you whether separate ROI for brother or combined in you.

Thank you very much Arif,

You have clarified for my tricky situation. Any way he is not my legal heir but just a dependent.

Let me decide after the Govt declares his pension amount. I am sure it would be far less than the minimum income needed to file his return.

Regards,

Harsha Vardhana R