My grand mother is completely dependent on me, as my father expired long back. My grand mother is completely bedridden due to her age and cannot do anything on her own. She is taken care with the help of fully dedicated nurses. I am bearing all the expenses in relation to this. Can I claim the expenses incurred under Section 80DD with more than 80% disability?
Sir,
As defined in Sec 80DD, to claim the deduction :
1. A medical certificate is mandatory when one wishes to claim the deduction with respect to the mentioned disabilities from any Government Hospital. The document should certify the disability of the dependant and the person they are dependant on. The certificate needs to be renewed periodically.
From the facts of your cases it does not seems that she is suffering from such kind of disabilities. I dont think you can claim the deduction.
Dear Sir,
You can subject to obtaining a certificate from a public hospital about her disability.
I have gone through many sites where it was mentioned that grand parents are not covered. However in my case, since there is no one except me to take care of her, would she be considered as a dependent?
Sir,
Term parents will also cover grand parents
Dear Sir,
No, you cannot claim 80DDB for your grand parents even if there is no one to take care of them.
Please feel free to revert in case of any doubts
Thanks and Regards
Abhishek Dugar
CA CS B.Com
No grand parents are not covered.
Hi,
Section 80DD gives a Standard Deduction for expenses incurred on dependents with disability.
Here, Dependents in the case of an individual means spouse, children, parents, brothers and sisters of the individual.
Grandparents are not covered u/s 80DD. So, you cannot claim Section 80DD deduction
You can claim the same subject to if any enquiry comes you should establish that she is dependent on you. Mostly there will not be any problem as far as practicle is concerned
Hello Sir,
As per Income Tax Rules, she will not be covered.
Trust this clarifies your query.
Feel free to call / get back in case of further clarifications.
Thanking You.
Regards,
Rohit R Sharma
BCOM, ACA, LLB-GEN, CERT. FAFP
Unfortunately, grand parents are not covered under the definition of dependants. However, if your status is HUF and your grand parents are members of such HUF, you can claim deduction.
