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CA Intermediate · Taxation · Deductions from Gross Total Income

Meera, a resident individual, has opted out of the concessional regime. She has a certified benchmark disability of 55%. Her son, wholly dependent on her, has a certified severe disability of 85%. In tax year 2026-27 she spent Rs 90,000 on his medical treatment and care, and all required certificates are held. What is the total deduction available to her on account of disability, for herself and for her dependant, for tax year 2026-27?

She can claim Rs 2,00,000. Her own disability of 55% gives a fixed Rs 75,000. Her dependent son's severe disability gives a fixed Rs 1,25,000, irrespective of the Rs 90,000 actually spent. Both deductions can be claimed together, so the total is Rs 2,00,000.

  1. ARs 2,00,000Correct
  2. BRs 2,75,000
  3. CRs 1,50,000
  4. DRs 1,65,000

Explanation

For her own disability of 40% or more but below 80%, the fixed deduction is Rs 75,000. For a dependant with severe disability (80% or more), the fixed deduction is Rs 1,25,000, regardless of the actual expenditure of Rs 90,000. The two deductions are separate and both can be claimed, giving 75,000 + 1,25,000 = Rs 2,00,000. Rs 2,75,000 wrongly treats her own disability as severe, and Rs 1,65,000 wrongly uses actual expenditure.

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