What is the meaning of dependent in income tax

Section 80DDB of IT act has defines 'Dependent' as —    

  (a)  in the case of an individual, the spouse, children, parents, brothers and sisters of the individual or any of them,    

  (b)  in the case of a Hindu undivided family, a member of the Hindu undivided family, dependent wholly or mainly on such individual or Hindu undivided family for his support and maintenance.

Now for claiming any deduction over dependent...

• The taxpayer has incurred expenses for medical treatment (including nursing), training & rehabilitation of the differently-abled dependent or the taxpayer may have deposited in a scheme of Mediclaim for maintenance of the dependent.

Supporting evidence of expenses claimed over the dependent as per the act is more important, rather then its financial earnings.

Here the explanation is based on sec. 80DDB of the act, where the certificate of disability is required from a certified medical professional. Whether the disable person is able to earn anything or employed or unemployed is not the question, but the assessee is spending for his/her medical expenses (of the disable dependent) is important to claim any deduction.

My pleasure.              

THEN EXPLAIN ,,,,                   

Only points claiming gimmicks.