01 August 2010
Sir, I am going to file my IT Return but little bit confuse about the sec80 deduction. My 4 yrs old daughter is suffering from Mental retardation (sever disability) & is dependant on me.
Pls guide under which section I can get the deduction of Rs. 100000 for that whether under Sec 80U or under Sec 80DD
01 August 2010
You have to claim deduction u/s 80DD which allows deduction for maintenance including medical treatment of a 'dependent' who is person with disability.
Sec 80U is applicable where the assessee himself is suffering from any disability mentioned in that section.
02 August 2010
Sec 80 U is applicable for the Assesee if he himself is physically disabled. Whereas sec 80 DD is Apllicable for the Assesee if his Dependent is physically disabled Hence you can claim deduction u/s 80 DD by submitting the respective forms.