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Deduction u/s 80DD can be claimed if you are incurring expenditure for maintenance including medical treatment of a handicapped dependent who is person with disability. Conditions to be satisfied to get deduction under section 80DD 1. The taxpayer is resident in India. 2. The resident taxpayer is an individual or a Hindu Undivided Family (HUF). 3. The Taxpayer has opted for any (or both) of the following options- a. The taxpayer has incurred an expenditure for the medical treatment (including nursing), training and rehabilitation of a dependent (being a person with disability). b. The taxpayer has deposited or paid under any scheme framed in this behalf by the life Insurance Corporation or any other insurer, or the administrator or specified company and approved by the Board in this behalf, for maintenance of dependent (being a person with disability). 4. For the above purpose, a “dependent being a person with disability†is a person who satisfies the following points- a. in the case of an individual, dependent means the spouse, children, parents, brothers and sisters of the individual or any of them; b. in the case of a HUF, “dependent†means a member of a HUF; c. such person is wholly or mainly dependent upon such individual or HUF for support and maintenance; d. such person has not claimed any deduction u/s 80U in computing his total income for the assessment year relating to the previous year; e. Disability means Blindness, Low Vision, Leprosy-cured, Hearing impairment, Locomotor disability, Mental retardation or mental illness; f. “person with disability†means a person having any “disability†stated above of not less than 40%. 5. For claiming the deduction, the assessee shall have to furnish a copy of the disability certificate as issued by the central or state government medical board to claim deduction. Amount of Deduction The amount deductible is a fixed deduction of Rs. 50,000 whenever the conditions specified above are satisfied, irrespective of the amount incurred or deposited. A higher deduction of Rs. 1,00,000 shall be allowed, where such dependent is a person with severe disability having any disability of 80% or above. Under the option of depositing or paying under any scheme framed in this behalf by the life Insurance Corporation, Insurance policy obtained must be in your name and should be a policy for life. It could pay either an annuity or a lump sum amount for the benefit of the dependent on your death.
Section 80DD- Medical Treatment of Handicapped Dependents
Direct Taxes (including International Taxation) | By ALOK PATNIA | Last updated on Oct 5, 2017
Deduction u/s 80DD can be claimed if you are incurring expenditure for maintenance including medical treatment of a handicapped dependent who is person with disability. Conditions to be satisfied to get deduction under section 80DD 1. The taxpayer is resident in India. 2. The resident taxpayer is an individual or a Hindu Undivided Family (HUF). 3. The Taxpayer has opted for any (or both) of the following options- a. The taxpayer has incurred an expenditure for the medical treatment (including nursing), training and rehabilitation of a dependent (being a person with disability). b. The taxpayer has deposited or paid under any scheme framed in this behalf by the life Insurance Corporation or any other insurer, or the administrator or specified company and approved by the Board in this behalf, for maintenance of dependent (being a person with disability). 4. For the above purpose, a “dependent being a person with disability†is a person who satisfies the following points- a. in the case of an individual, dependent means the spouse, children, parents, brothers and sisters of the individual or any of them; b. in the case of a HUF, “dependent†means a member of a HUF; c. such person is wholly or mainly dependent upon such individual or HUF for support and maintenance; d. such person has not claimed any deduction u/s 80U in computing his total income for the assessment year relating to the previous year; e. Disability means Blindness, Low Vision, Leprosy-cured, Hearing impairment, Locomotor disability, Mental retardation or mental illness; f. “person with disability†means a person having any “disability†stated above of not less than 40%. 5. For claiming the deduction, the assessee shall have to furnish a copy of the disability certificate as issued by the central or state government medical board to claim deduction. Amount of Deduction The amount deductible is a fixed deduction of Rs. 50,000 whenever the conditions specified above are satisfied, irrespective of the amount incurred or deposited. A higher deduction of Rs. 1,00,000 shall be allowed, where such dependent is a person with severe disability having any disability of 80% or above. Under the option of depositing or paying under any scheme framed in this behalf by the life Insurance Corporation, Insurance policy obtained must be in your name and should be a policy for life. It could pay either an annuity or a lump sum amount for the benefit of the dependent on your death.