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

Tax deduction for disabled dependents permitted for medical or approved scheme payments, higher deduction for severe disability.
Deduction is allowed where a taxpayer maintains a dependent who is a person with disability and has incurred medical, nursing, training or rehabilitation expenses, or paid into an approved insurer or specified company maintenance scheme; a higher deduction applies for severe disability. Certification is required: Form No. 10-IA for autism, cerebral palsy or multiple disability, and the prescribed notification-based certificate under the Guidelines for other disabilities, with insurer schemes subject to Board approval.