Under Section 80DD of the Income Tax Act in India, "dependants" typically refers to family members who are dependant wholly or mainly on such an individual or Hindu undivided family for their support and maintenance.
In case of Individuals:
Spouse
Children
Parents
Siblings
Spouse
Children
Parents
Siblings
In case of HUF
Members of Hindu Undivided Family (HUF)
These individuals are considered dependents for the purpose of claiming deductions under Section 80DD, which allows for tax benefits on expenses incurred for the medical treatment, training, rehabilitation, or maintenance of a dependent with a disability.
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