The Income Tax Act provides the facility to an assessee being a resident individual or Hindu Undivided Family, of claiming deduction under section 80DD for expenditure incurred towards the medical treatment including nursing, training, and rehabilitation of a disable dependant. The deduction is also available if you have deposited any amount under the scheme framed by LIC, UTI or other specified insurer for the maintenance of the dependant. The total deduction under this section shall be lump sum of Rs.50000. However, higher deduction of Rs.1,00,000 is available if the dependant is severe disabled. For availing the deduction the assessee shall have to furnish a copy of certificate issued by the specified medical authority in the prescribed form. Disability includes the following:

• Blindness
• Low vision
• Leprosy-cured
• Hearing impairment
• Locomotor disability
• Mental retardation
• Mental illness
• Autism
• Cerebral palsy
• Multiple Disability.

A person with disability means a person suffering from not less than 40% of any of the above disabilities. Severe disability means 80% or more of one or more of the above disabilities. Timely and efficient tax planning go long way in lowering your total taxes by employing and taking advantages of in-built provisions of tax exemptions, deductions, concessions, rebates, relief’s, allowances and other benefits granted by the tax laws so that the incidence of tax is reduced. We at Taxmantra.com have the expertise to guide you in lowering your tax outgo and thus enhancing your total take away.  We at Taxmantra.com provide full year support solving all your tax issues, in addition to filing of your return of income with excellent tax planning. Please join us now in pursuit of simplifying individual taxation! Alok Patnia Founder and Director at Taxmantra.com