15 March 2011
Dear expert I want to know that my son age 21 handicapped hearing loss 60%.i want to know i can eligible for tax relif under 80 dd or 80 u.also what is difference between 80 dd and 80 u.and how much exemption i can take 50000/- or 100000/-
First question will arise that under whose return you want to claim deduction.As deduction can be granted under any of the 1 section only. You can not claim it twice.
deduction u/s 80DD is available to you (in your presented query) and maximum amount is Rs.50000 as the disability is 60% and you would have to furnish certificate in Form10-IA when required.
"Disability" shall have the meaning assigned to it in section 2(i) of persons with disabilities Act,1995. In your case the disability is termed as Hearing impairment and is allowed.
If you want to claim deduction in your son's return then it willcan be claimed u/s 80U. Amount will be same i.e.Rs.50000/-
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