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CA Intermediate · Taxation · Deductions from Gross Total Income

Mr Arvind Menon, a resident individual, spent ₹1,40,000 in tax year 2026-27 on the medical treatment and maintenance of his younger brother, who depends wholly on him. The brother suffers from a disability of 85% certified by a prescribed medical authority, and Mr Arvind has furnished the required certificate and details. Under the regime allowing Chapter VIII deductions, what deduction can Mr Arvind claim for the dependant with disability?

The deduction is ₹1,25,000. For a dependant with severe disability of 80% or more, the law allows a fixed deduction of ₹1,25,000 regardless of actual spending, provided the certificate requirements are met. The ₹75,000 amount applies only to disability between 40% and 79%.

  1. A₹1,25,000Correct
  2. B₹1,40,000
  3. C₹75,000
  4. D₹1,00,000

Explanation

The deduction for a dependant with disability is a fixed amount, not the actual expenditure. It is ₹75,000 for disability of 40% or more and ₹1,25,000 for severe disability of 80% or more. At 85% the disability is severe, so the deduction is ₹1,25,000 even though ₹1,40,000 was spent. ₹75,000 applies only to non-severe disability.

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