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The correct answer is Section 80U. Section 64(1A) of the Income Tax Act, 1961, provides for clubbing of income of a minor child with the income of his/her parents. However, this provision does not apply to any income of a minor child suffering from any disability specified under Section 80U. Section 80U provides for deduction from the income of an individual for medical expenses incurred on the treatment of a dependent who is suffering from a specified disability. The specified disabilities include mental retardation, leprosy, cancer, and blindness. Therefore, the income of a minor child suffering from any disability specified under Section 80U will not be clubbed with the income of his/her parents. The other sections you mentioned, Section 80DDB, Section 80DD, and Section 80D, also provide for deduction from the income of an individual for medical expenses incurred on the treatment of a dependent. However, they do not specify that the dependent must be suffering from a disability. Therefore, the income of a minor child who is not suffering from a disability but who incurs medical expenses for the treatment of a specified disease will be clubbed with the income of his/her parents.
How many letters are there in the given series which are immediately followed by a number?
N 8 9 B @ A 7 % 8 N P @ P R N 9 @ B # 7 H 8
In the following question, select the related letters from the given alternatives.
LW : OD :: DH: [?]
6 : 120 : : 24 : ?
Select the option that is related to the third letter-cluster in the same way as the second letter-cluster is related to the first letter-cluster.
...Which word will best complete the relationship given below?
Hygrometer : Humidity :: Barometer : ?
Select the option that is related to fourth number in the same way as the first number is related to the second number and the fifth number is related t...
Select the related word/ letters/ number from the given alternatives.
PJQR : QKIJ :: RJDY : ?
GTSN : 7201914 :: UNEP : ?
If 43 # 24 = 20 and 35 # 15 = 20, then 48 # 33 = ?
Select the option that is related to the third number in the same way as the second number is related to the first number.
16: 208 :: 25: ?