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In India we have two corresponding sections under the Income Tax Act, 1961 which allows fixed deduction irrespective of expenses to the care taker or to the assessee itself for the disability. Here we have a brief summary for the both Sec. Provision under section 80DD – Every Indian Resident allowed deduction in respect of maintenance including medical treatment of a handicapped dependent who is a person with disability. The assessee must have incurred the expenses for the medical treatment, training & rehabilitation of a dependent (with disability) OR must have deposited the amount to LIC OR any other insurer for the maintenance of dependent(with disability). Dependent person means spouse, Children, parents, brothers and sisters of individual and for HUF its members. Deduction shall be allowed of Rs.50000 per annum whenever the condition stated above is satisfied. A higher deduction of Rs.100000 is allowed where such dependent person is a person with severe disability having any disability of 80 per cent or more. For Sec 80U – Every Person with disability is allowed a deduction in respect of his disability. The assessee shall get the deduction of Rs.50000 if he is suffering from the following disability. • Blindness • Low Vision • Leprosy-cured • Hearing impairment • Locomotors disability • Mental retardation • Mental illness. He is also entitled to get the deduction of Rs.100000 if he is suffering form severe disability. Some basic difference between two Sec. Sec 80DD – Deduction is allowed to the Care taker of the dependent disable person. Sec 80U – Deduction is allowed to the assessee himself. Sec 80DD – Either he has to make some medical expenses on the disable or deposit the amount for the disable to the Insurance Co. Sec 80U – Being disability is the only condition. Assessee can take the benefit of either of the two sec which ever is more beneficial to him but once the assessee has taken the benefits under Sec 80DD for the disability of the person than the another assessee who is self suffering from the disability cant take the benefit for the same under Sec 80U. We Taxmantra.com is continuously trying to make you life free from all tax worries. Do feel free to contact us to gain the maximum tax advantage and save tax on your Income. Taxmantra.com provides most hassle free tax return filing/ online return filing experience. Once you have collected, your salary certificate and other documents, we request you to please log in to www.taxmantra.com or you can also directly mail at info@taxmantra.com your salary certificate/ form 16 and other details. Upon receiving the documents, we would contact you to file your return of income.
An Analysis of Sec 80DD and 80U for the Deduction for Disability – Individual Taxation
Direct Taxes (including International Taxation) | By ALOK PATNIA | Last updated on Oct 5, 2017
In India we have two corresponding sections under the Income Tax Act, 1961 which allows fixed deduction irrespective of expenses to the care taker or to the assessee itself for the disability. Here we have a brief summary for the both Sec. Provision under section 80DD – Every Indian Resident allowed deduction in respect of maintenance including medical treatment of a handicapped dependent who is a person with disability. The assessee must have incurred the expenses for the medical treatment, training & rehabilitation of a dependent (with disability) OR must have deposited the amount to LIC OR any other insurer for the maintenance of dependent(with disability). Dependent person means spouse, Children, parents, brothers and sisters of individual and for HUF its members. Deduction shall be allowed of Rs.50000 per annum whenever the condition stated above is satisfied. A higher deduction of Rs.100000 is allowed where such dependent person is a person with severe disability having any disability of 80 per cent or more. For Sec 80U – Every Person with disability is allowed a deduction in respect of his disability. The assessee shall get the deduction of Rs.50000 if he is suffering from the following disability. • Blindness • Low Vision • Leprosy-cured • Hearing impairment • Locomotors disability • Mental retardation • Mental illness. He is also entitled to get the deduction of Rs.100000 if he is suffering form severe disability. Some basic difference between two Sec. Sec 80DD – Deduction is allowed to the Care taker of the dependent disable person. Sec 80U – Deduction is allowed to the assessee himself. Sec 80DD – Either he has to make some medical expenses on the disable or deposit the amount for the disable to the Insurance Co. Sec 80U – Being disability is the only condition. Assessee can take the benefit of either of the two sec which ever is more beneficial to him but once the assessee has taken the benefits under Sec 80DD for the disability of the person than the another assessee who is self suffering from the disability cant take the benefit for the same under Sec 80U. We Taxmantra.com is continuously trying to make you life free from all tax worries. Do feel free to contact us to gain the maximum tax advantage and save tax on your Income. Taxmantra.com provides most hassle free tax return filing/ online return filing experience. Once you have collected, your salary certificate and other documents, we request you to please log in to www.taxmantra.com or you can also directly mail at info@taxmantra.com your salary certificate/ form 16 and other details. Upon receiving the documents, we would contact you to file your return of income.