Section 80DD of Income Tax - Maintenance and Medical Treatment of dependant with Disability

SECTION 80DD OF INCOME TAX - MAINTENANCE AND MEDICAL TREATMENT OF DEPENDENT WITH DISABILITY

Who is eligible for this deduction u/s 80DD?

Any Individual or HUF who is resident in India can only claim this deduction.

Conditions to be fulfilled for claiming deduction u/s 80DD

There are certain conditions to be fulfilled to claim this deduction.

1.This deduction can be claimed when an Individual or HUF incurs expenditure about medical treatment, training, and rehabilitation of a dependant.

2. When an individual pays any sum under a deposit scheme framed by LIC or any other insurer or any other company under a scheme framed and approved by the board for the maintenance of the dependants.

3. The person claiming the deduction shall furnish the Certificate of Disability from the prescribed Medical practitioner in such form as may be prescribed along with the return of income.

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How much deduction is allowed u/s 80DD?

The maximum deduction allowable under this section is Rs.75000/- in case of normal disability and Rs.150000/- in case of severe disability. Also, deduction u/s 80U should not be claimed if this deduction has been claimed.

Dependant means-

In the case of Individuals, the spouse, children, parents, brothers or sisters

In the case of HUF, any member of the HUF is wholly dependent on the person for their livelihood.

Disability means -

"Disability" shall have the meaning assigned to it in clause (i) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) and includes "autism", "cerebral palsy" and "multiple disabilities" referred to in clauses (a), (c) and (h) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);

Severe Disability means -

a person with eighty percent or more of one or more disabilities, as referred to in sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995

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