I work in the mid-level management of a private firm. My husband had to quit his job due to mental health issues, due to which the household income has reduced drastically. I would like to know if there are any tax exemptions for people with such issues. Do I need to file his ITR if there was no income in the last financial year?
Amit Maheshwari, Partner, AKM Global: As per the provisions of Section 80DDB of the Income-tax Act, a resident in India can claim a deduction for the expenses incurred on the medical treatment of a taxpayer, or a dependent spouse, for specified diseases, as mentioned in Rule 11DD of the income tax rules. As far as filing the income-tax return for your husband is concerned, it is not mandatory if his total income was below the basic exemption limit, which is currently Rs 2.5 lakh.
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