Deduction for permanent disability

This query is : Resolved

sanjay (Querist)
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02 September 2017 Hello All and CA's
I am Sanjay. I want to know about deduction u/s 80DD and 80U.
My client is handicapped and has a permanent disability of above 60%.
My question is can I take the deduction u/s 80DD OR 80U?
Whether bills or receipt of expenditure required to claim or to show on scrutiny?
He is having a certificate from Govt Hospital but it is of 1987. Is it sufficient or he has to renew the same periodically.
Pl advise.
Regards

K Srinivas, CMA CS

K Srinivas, CMA CS (Expert)
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02 September 2017 80DD is for dependents or family members with disabilities.

80U is when the assessee himself/herself is with disability

K Srinivas, CMA CS

K Srinivas, CMA CS (Expert)
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02 September 2017 BIlls not required to be shown.

Disability certificate is issued by Govt hospital is required and the same has to be periodically renewed.

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