Mr. X is a pensioner and his pension is less than his son’s salary. His daughter is a disabled dependent with 85% disability. She is dependent on his brother (Mr. X’s son). Can his son get rebate under section 80DD? If Assessing Officer says that Mr. X is getting pension; so his son cannot claim deduction. Is it true?
13 August, 2015
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Assessing Officer is not correct. The deduction u/s 80DD is for dependent of an individual tax payer and dependent includes brother and sister of Individual. Mr. X’s son can furnish to the Assessing officer an undertaking from Mr. X that his daughter is dependent on his son and not on him.
Disability deduction eligibility: a dependent sibling may claim 80DD deduction if financially supporting the disabled dependent.
An Assessing Officer's objection that the son cannot claim the deduction because Mr. X receives pension is incorrect. Deduction under section 80DD covers dependents including brothers and sisters; the son may claim the deduction if the disabled daughter is dependent on him. The son should furnish an undertaking from Mr. X confirming the daughter's dependency on the son rather than on Mr. X.
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