Start learning 50% faster. Sign in now
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.
What is the default amount for initiating the CIRP as provided under the IBC?
In a Criminal proceeding against any person, husband and wife of such person are _____________
A is accused of burning down his house in order to obtain money for which it is insured. The facts that A lived in several houses successively, each of ...
Whether testimony of accomplice witness requires corroboration?
Sections 68 to 72 Of The Indian Contract Act, 1872 deals with________.
National Institute of MH & NS v. C. Parameshwara discusses the scope of :
The __________________ shall establish one or more Tribunals, to be known as the Debts Recovery Tribunal, to exercise the jurisdiction, powers and auth...
What is the punishment for mischief?
Which of the following is true about interest of unborn in transfer of property?
Can a dumb person be a witness?