IT deduction for Physcially Challenged Dependent

[Manikandan Mani]

Hi,

    My uncle is physcially handicapped person. He was attacked by Polio in his child age. I only taking care of him. He is staying woth me only. I came to know that we can reduce IT by providing certificate for him.

   I want to know in which form i have to give the certificate.Can any one give me the details.

 

Regards,

Mani

[ROHAN THAKKAR]

Dear Sir,

If you are maintaining your uncle (who is dependent on you) and are suffering with Polio [having disability as per persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995)],

and 

(a) have incurred any expenditure for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability; or

(b) paid or deposited any amount under a scheme framed in this behalf by the Life Insurance Corporation or any other insurer or the Administrator or the specified company subject to the conditions specified in sub-section (2) and approved by the Board in this behalf for the maintenance of a dependant, being a person with disability,

then, the deduction of Rs 50,000 can be claimed. However, if the disability is severe, then deduction of Rs 1,00,000 can be claimed from your Gross Total Income.

For the said purpose, 

 (i) Form No. 10-IA, where the person with disability or severe disability is suffering from autism, cerebral palsy or multiple disability; or

(ii) in the form prescribed vide notification No. 16-18/97-NI.1, dated the 1st June, 2001 published in the Gazette of India, Part I, Section 1, dated the 13th June, 2001 and notification No. 16-18/97-NI.1, dated the 18th February, 2002 published in the Gazette of India, Part I, Section 1, dated the 27th February, 2002 and notified under the Guidelines for evaluation of various disabilities and procedure for certification, keeping in view the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), in any other case.

 

Regards,

Rohan Thakkar

9228720536

 

AI Summary

Claim Tax Deductions for Supporting Disabled Dependents: Up to Rs 1,00,000 with Proper Documentation per Persons with Disabilities Act. A user inquired about income tax deductions for maintaining a physically challenged dependent, specifically an uncle affected by polio. The response clarified that if the dependent has a disability as per the Persons with Disabilities Act, 1995, and the caretaker incurs expenses for medical treatment or contributes to a specified insurance scheme, they may claim a deduction of Rs 50,000, or Rs 1,00,000 for severe disabilities. The required documentation includes Form No. 10-IA or forms prescribed by specific notifications for certification of the disability.