Can the person claiming incapacity benefit also claim for partner?

can i claim for my partner

If the question is correctely asked in Taxes, India and your question is about incapability (incapacity) benefits of a person.

In Case of Physically Handicapped Persons
A person who is suffering from permanent physical disability or mental retardation is entitled to deduction upto Rs. 40,000.
Handicapped must be certified by a physician, surgeon or a psychiatrist who is working in a government hospital.
Under section 80DD and 80U of Income Tax Act, physical disability must be one of the following:
1. Permanent or more than 50% disability in limb
2. Permanent or more than 60% disability in 2 or more limb
3. Permanent loss of voice
4. Permanent blindness
5. Mental Retardation in which mental intelligence is less than 50% of normal required intelligence

In Case of Treatment of Handicapped Dependents
All the person who are dependent on physically handicapped person comes under this category. There is provision of deduction in tax against expenditure on medical treatment, training & rehabilitation of handicapped dependents or amount paid in an approved scheme of LIC or UTI.

All the benifits are only for the persons individually. There are no benifits to the partnership firm as one or all the partners are persons of incapacity (Handicap.). But if the handicap partner is taking any remunaration etc from the partnership firm, then he can claim the above said benifits in individual capacity.