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Benefit of Sec. 80DD

Dependent has been defined under Explanation (b) to section 89 DD (4) which reads as under:

"(b) "Dependent" means- (i) "in the case of an individual, the spouse, children, parents, brothers and sisters of the individual or any of them,

(ii) "in the case of a Hindu undivided family, a member of the Hindu Undivided Family,

"dependent wholly or mainly on such individual or Hindu Undivided Family for his support and maintenance, and who has not claimed any deduction under Sec. 80U in computing his total income for the assessment year relating to the previous year".

It may be seen from the above, that the disabled person should depend upon the assessee "wholly or mainly" on such individual or HUF for "his support and maintenance", with he himself not claiming Sec. 80 U, which he could have claimed only if he had taxable income. Since the word "wholly" is followed by "or mainly", the grant of Rs. 500 which is hardly sufficient for maintenance and/or medical treatment may well be understood, that it does not vitiate the inference, that the dependent continues to depend mainly upon the assessee, so that the assessee can claim Sec. 80 DD, notwithstanding the grant of Rs. 500 from the Government.

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