Definition of dependent

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  1. Dinesh Kumar

    Dinesh Kumar Member

    Sir what is definition of dependent to avail the deduction under section 80 DDB of chapter VIA on IT. Is there any limit on income ie Rs 3500.00 which is minimum family pension and the person who is earning more than is not dependent on asseesse.
     
  2. deekshaghai

    deekshaghai New Member

    Sir
    For availing deduction under section 80DDB, dependent shall mean:

    # FOR INDIVIDUAL:
    Spouse, children, parebts , brothers or sisters

    # FOR HUF:
    any member of HUF

    The amount of deduction allowed shall be lower of:
    # amount actually paid or
    # Rs. 40000

    There is no limit specified in the income tax act for the family pension. The persons specified above shall be considered dependent if they are WHOLLY OR MAINLY DEPENDENT on the assessee for their support or maintenance.

    Which would mean:
    They should be 100% (complete) or 51% (principally) dependent for their support or independence on the assessee.
     
    gaurav_kumar likes this.
  3. Dinesh Kumar

    Dinesh Kumar Member

    Sir I didn't understood the meaning of last line ie 100% or 51%. Pse clarify
     
  4. gaurav_kumar

    gaurav_kumar Well-Known Member

    51% is applicable in case the person is partially dependent.

    So in the case the person is incurring expenses from his own pocket as well as is dependent on others - he wld be considered as dependent if he is 51% dependent on the other person
     
  5. Dinesh Kumar

    Dinesh Kumar Member

    sir thanks
     
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