Relief under section 80DD and Section 80U

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Govindu D (Querist)
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11 July 2009 Sir,

My son is permanent physical disability (50%). Shall I get IT relief from Section 80DD and also Section 80U. Both sections (it comes one lakh) am I eligible. What are documents to submit to my company to claim this relief.

CA Tilak Raj Sharma

CA Tilak Raj Sharma (Expert)
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11 July 2009 80DD - For claiming the deduction you have furnish a copy of the certificate issued by the Medical Authority. the deduction is fixed rs. 50,000 in your case if you have incurred an exp. for the medical treatment of your son or deposited any sum in any scheme framed in this behalf by LIC or any other insurer.

80U - is not available in your case, as this section give exemption to that person who himself is disable and filing the return.