Hello Gaurav,

An individual up to 60 years of age may claim deduction up to Rs 40,000 in a financial year u/s 80DDB on expenditures made on medical treatment of specified diseases or ailments of self or dependent relatives of below 60 years of age, while the limit is Rs 1 lakh for Senior Citizens and Very Senior Citizens.

If you are a minor, then the following applies:

As per Section 64(1A) of the Income-tax Act, income of minor child shall be included in the income of the parent whose total income after including minor’s income is greater. Any such income included in the parent’s income is exempt up to Rs 1,500 per minor annually, for a maximum of two children. If TDS is deducted on such income then the parent with whose income the minor’s income is clubbed can claim refund of the TDS amount in his/her return. According to Rule 37BA(2), such credit can be claimed by that parent by filing a declaration with the bank to report such tax deduction in the name of the said parent.

You will need the following documents to file your income tax return:

1. PAN Card
2. Income details i.e., cash received, cheque received, cash deposits in a bank
3. Details of savings i.e., fixed deposits interest, savings interest, contribution in funds and so on
4. Active Mobile & Email ID.
5. E- filing portal login details
6. Updated Bank Details (Name, IFSC Code & Account No.).

As mandated the minor with income can report to the authority by filing the Income Tax Return in prescribed form through the following modes:

• In the minor’s ITR; or
• In the income of either of parents who has a higher income.

Hope this helps you.

Feel free to ask more questions.

Have a good day!!