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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?

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Chapter No. 11 - Deduction u/s 80DD & 80DDB

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.

 

Dated: 13-8-2015



 

 

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