Deduction U/s 80U & 80DDB

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21 January 2011 Can assessee take the benefit of sec 80U & 80DDB simultaneously.

CA Sanat Pyne

CA Sanat Pyne (Expert)
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21 January 2011 Section 80DDB
An individual, resident in India spending any amount for the medical treatment of specified chronic diseases affecting him or his spouse, children, parents, brothers and sisters and who are dependant on him, will be eligible for a deduction of the amount actually spent or Rs. 40,000, whichever is less.

For any amount spent on the treatment of a dependent senior citizen an individual is eligible for a deduction of the amount spent or Rs. 60,000, whichever is less is available.

The individual should furnish a certificate in Form 10-I with the return of income issued by a specialist working in a government hospital.

Section 80U
It is deduction in the case of a person with a disability. An individual who is suffering from a permanent disability or mental retardation as specified in the persons with disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 or the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999, shall be allowed a deduction of Rs. 50,000. In case of severe disability it is Rs. 1,00,000.

The assessee should furnish a certificate from a medical board constituted by either the Central or the State Government, along with the return of income for the year for which the deduction is claimed.

80DDB & 80U, Both can be claimed simultaneously.