Exemption 80DD.80DDB,80C

This query is : Resolved

Rajesh G Prajapati (Querist)
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05 February 2010 If a person having disability in his feet and medical officer has issued certificate on 06/10/2005.Whether thsi disability is covered under defination of disability namely "leprosy cured person" and eligible for deduction under section 80U?Is the certificate isseud of older date is valid?
Pls reply....This is urgent.....

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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05 February 2010 1) 80DD is not applicable since it is a deduction in respect of maintenance including medical treatment of DEPENDANT.
2) 80DDB is not applicable since leprosy is not included in the specified disease.
3) 80C ?
4) 80U is applicable. Certificate in form 10-1A should be obtained from medical authority and not from an individual doctor. Age of the certificate depends on the reassessment period mentioned in the certificate of the medical authority.
For further details refer the cited sections and rule 11A in www.incometaxindia.gov.in.

Rajesh G Prajapati

Rajesh G Prajapati (Querist)
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06 February 2010 Thanks Sir
But there is no age limit mentioned in certificate and the same was issued by medical officer of Civil Hospital and hence hence the question of determination of reassessment.What to do?

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Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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06 February 2010 Pl see clause 4 of my answer. In view of that the present certificate will not serve the purpose since i understand from the query that it is not in the prescribed form/authority. Obtain a fresh certificate from the Medical authority ( from govt. hospital comprising more than one doctor).