Deduction under section 80DDB can be claimed by either an individual or the his/her dependent family members like spouse, children, brother, sister, parents. In case of any medical treatment of spouse, deduction can be claimed under section 80DDB only when the spouse is dependent on the taxpayer. If the spouse also files tax returns, then he/she will not be considered as depend and that’s the reason why, you won’t be able to claim deduction under above-mentioned section.
Did you file your Income Tax Returns yet? If not, then click here now.