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.