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CA Intermediate · Taxation · Deductions from Gross Total Income

Meera, a resident individual, has a certified benchmark disability of 45% (not severe). She also maintains her dependent brother, who has a certified disability of 85%, and spent ₹40,000 on his medical treatment and care in tax year 2026-27. The brother does not claim any deduction for himself. Meera opts for the regime allowing deductions and has valid certificates. What total deduction can Meera claim for disabilities?

Meera can claim ₹2,00,000. Her own 45% disability gives a fixed ₹75,000 deduction, and her dependent brother's severe disability gives a fixed ₹1,25,000 regardless of the ₹40,000 actually spent. The two deductions are independent, so they are added together.

  1. A₹2,00,000Correct
  2. B₹1,15,000
  3. C₹1,25,000
  4. D₹1,50,000

Explanation

For her own disability of 40% or more but less than 80%, the fixed deduction is ₹75,000. For a dependant with severe disability (80% or more), the fixed deduction is ₹1,25,000 irrespective of the actual expenditure. The two are separate and both can be claimed: 75,000 + 1,25,000 = ₹2,00,000. ₹1,15,000 wrongly uses actual spending, and ₹1,50,000 wrongly treats the dependant as non-severe.

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