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What is meant by a dependant under sec80ddb?

This query is : Resolved 
 

(Querist)
30 September 2020

Hi Experts,
I am a 35 year old boy. My elder sister(age 38 ) is suffering from Chronic Kidney Disease and is on dialysis twice a week. She is so weak that she is unable to work and earn . She has no income at all. But we have been filing her ITR returns since almost 14 years now..Most of her F.D.s have been broken and now she has an income of only 2Lakhs this yr for A.Y.2020-2021. This income is only from her F.D., the last one now.The tax on her income is "0"..In fact a refund of 17,000 is due to her (from the TDS deducted by a Bank on her F.D). I pay for her dialysis and other medical expenses as she has no health insurance at all.My questions are: Can I claim the deduction upto 40,000 under Sec 80DDB for my sister i.e. Is my sister a dependant as per I.T. Act because from what I understood of this section- “dependants” of an individual assessee may include spouse, children, father, mother or siblings who are wholly or mainly dependent on the assesse. What does it mean - wholly or mainly? Many thanks for your expert advice and valuable time.


Isaac GabrielOnline (Expert)
30 September 2020

You ought to have made thisquery in CA club India.

Dr J C VashistaOnline (Expert)
01 October 2020

Seek service of a local chartered accountant for better appreciation of facts/ documents, professional guidance and necessary proceeding.

Rajendra K Goyal Online (Expert)
01 October 2020

Discuss with local CA / Tax Advocate or income tax officer for guidance.

Have you spent the treatment expenses from your account?

Please go through:

https://www.paisabazaar.com/tax/section-80ddb/#:~:text=Individuals%3A%20In%20case%20of%20an,individual%20or%20any%20of%20them.

P. Venu Online (Expert)
03 October 2020

Are you employed or in business? What is the source of income?



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