What is meant by a dependant under sec80ddb?

harishraj (Querist) 30 September 2020 This query is : Resolved
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.

Follow Query

Report Abuse

Quick Summary

This discussion explores the definition of a 'dependant' for claiming tax deductions under Section 80DDB of the Income Tax Act. The original poster is seeking clarification on whether their sister, who suffers from Chronic Kidney Disease and has minimal income from Fixed Deposits, qualifies as a dependant. Advice suggests that a dependant should ideally have no income of their own, and the poster's local CA indicated that the sister's FD income might disqualify her from being considered a dependant.

Isaac Gabriel (Expert) 30 September 2020
You ought to have made thisquery in CA club India.

Dr J C Vashista (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 (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 (Expert) 03 October 2020
Are you employed or in business? What is the source of income?

harishraj (Querist) 10 February 2021
Thankyou dear experts..And extremely sorry for replying so late..Since the pandemic had affected our family and added further misery to our already ravaged circumstances..

Respected @Gabriel Sir,...CA Club didn't answer, nobody answered Sir.....Link below of the same query:
https://www.caclubindia.com/experts/what-is-meant-by-a-dependant-under-sec80ddb--2808744.asp

Respected @ Vashista Sir, Local CA says : Your sister has some income from FD na? So she's not dependent on you .She should have no income at all ..That's what I wanted to know Sir...Is this the right way to put it ?

Respected @ Goyal Sir..Yes I have used my credit card for the same..And I am employed in a private .firm..Thankyou for providing the link..But even in this link there's a line: "The dependent as the world suggests should be ‘dependent on the individual’ for his or her maintenance and support."...Does this mean in common man's language that the dependent should have no income at all Sir ?

Respected @ Venu Sir: Yes Sir.. I am employed in a private firm.. Dat's our source of income and also interest on FDs..No business, no house rent etc..

Plz help ...Thankyou once again Sirs..

Guest (Expert) 10 February 2021
Our Super Number One in Hall Of Fame Rajendra K Goyal Ji is an Experienced and Expert in all the Income Tax Matters and you could Fix an Appointment with that Sir and as he is an Person of Helping tendency he would also Visit you please.

harishraj (Querist) 16 February 2021
Thankyou @ Respected N.J.S. Rajkumar Sir..Will do so once the circumstances in our house come to normalcy Sir..

Previous

Next

You need to be the querist or approved LAWyersclub expert to take part in this query .

Click here to login now

Similar Resolved Queries :

Ask Query
Unanswered Queries