Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

Deduction in respect of maintenance of a disabled dependant

..... ed a deduction in respect of - (a) any expenditure incurred during the financial year for the medical treatment, nursing or training and rehabilitation of a disabled dependant; or (b) any amount actually paid or deposited during the financial year under a scheme framed by any insurer and approved by the Board in this behalf, for the maintenance of a disabled dependant. (2) The amount of deduction .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... r the scheme referred to in clause (b) of sub-section (1) upon the disabled dependant predeceasing him shall be deemed to be the income of the person for the financial year in which the amount is received by him. (7) For the purposes of this section,- (a) dependant means the spouse, any child or any parent of the individual, or any member of the Hindu undivided family, if,- (i) he is mainly depend .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||