IT deduction for Physcially Challenged Dependent

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..... IT deduction for Physcially Challenged Dependent
Query (Issue) Started By: - Manikandan Mani Dated:- 7-6-2011 Last Reply Date:- 19-8-2011 Income Tax
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Income Tax
Hi, My uncle is physcially handicapped person. He was attacked by Polio in his child age. I only taking care of him. He is staying woth me only. I came to know that we can reduce IT by providing certificate for hi .....

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..... m. I want to know in which form i have to give the certificate.Can any one give me the details. Regards, Mani Reply By ROHAN THAKKAR: The Reply: Dear Sir, If you are maintaining your uncle (who is dependent on you) and are suffering with Polio [having disability as per persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995)], and (a) have i .....

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..... ncurred any expenditure for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability; or (b) paid or deposited any amount under a scheme framed in this behalf by the Life Insurance Corporation or any other insurer or the Administrator or the specified company subject to the conditions specified in sub-section (2) and approved by the Boa .....

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..... rd in this behalf for the maintenance of a dependant, being a person with disability, then, the deduction of Rs 50,000 can be claimed. However, if the disability is severe, then deduction of Rs 1,00,000 can be claimed from your Gross Total Income. For the said purpose, (i) Form No. 10-IA, where the person with disability or severe disability is suffering from autism, cerebral palsy or multipl .....

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..... e disability; or (ii) in the form prescribed vide notification No. 16-18/97-NI.1, dated the 1st June, 2001 published in the Gazette of India, Part I, Section 1, dated the 13th June, 2001 and notification No. 16-18/97-NI.1, dated the 18th February, 2002 published in the Gazette of India, Part I, Section 1, dated the 27th February, 2002 and notified under the Guidelines for evaluation of various di .....

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..... sabilities and procedure for certification, keeping in view the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), in any other case. Regards, Rohan Thakkar 9228720536
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