For an individual under 80DDB, 'dependant' includes the spouse, children, parents and:
ABrothers and sisters
BCousins and uncles
CFriends and neighbours
DIn-laws and aunts
Answer & Solution
Correct answer: A. Brothers and sisters
The Explanation lists spouse, children, parents, brothers and sisters of the individual.
Keep practising Aggregation of Income, Set Off of Losses and Deductions
Browse all Aggregation of Income, Set Off of Losses and Deductions questions for CA Inter, or explore more Taxation topics.
Related questions
For 80DDB, the deduction is reduced by amounts received from:For a senior citizen, the 80DDB limit rises to:Section 80DDB allows the amount actually paid or Rs 40,000, whichever is:A resident supports a disabled dependant and spends on treatment; the base 80DD deduction If the dependant predeceases, the 80DD deposit is:Besides spending on treatment, 80DD also covers payment into a scheme of:Section 80DD grants a deduction for expenditure on a dependant who is:Which condition is included in the definition of 'disability' for section 80U?