Computation of total income and tax payable- Illustration 3
Given expenditure on disabled elder brother is 8000
Then how can he claim deduction of 75000 under section 80DD
Deduction is flat irrespective of expenditure.
the assessee shall, in accordance with and subject to the provisions of this section, be allowed a deduction of a sum of seventy-five thousand rupees from his gross total income in respect of the previous year: