One tax payer, is having a disabled child having 65% hearing impairment, so can we claim Rs.75000 exemption flat u/s 80DD in the parents return?? The parents point of view is, the section says that maintenance of disabled child- hence flat exemption can be claimed But my understanding is - Insurance or LIC paid for the maintenance of child, hence only if we spend the any expenditure on medical treatment or paid LIC or Insurance for the child we can claim the deduction.
07 February 2018
The deduction u/s 80DD can be claimed irrespective of the amount incurred. It is not necessary to deposit the amount with LIC. However it should be ensured that child is covered under the disability criteria and there should be a certificate from the medical authority certifying his condition.