Section 80 dd

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PRATIK (Querist)
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12 July 2016 Hi,I want to ask regarding Sec 80DD deduction.Last year my dependent Father had brain haemorrhage and Paralysis and we spent more than 15 lakhs in hospital for the same. He also underwent decompressive surgery.It's been a year and he is still paralytic and on bed.Am i eligible to claim deduction under sec 80DD for the same and if yes what all proof i am suppose to give for the same and how?

CA Amrita Chattopadhyay

CA Amrita Chattopadhyay

(Expert)
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14 July 2016 S.80DD of Income Tax Act, 1961 is applicable in your situation as your dependent father is disabled which falls within the revised meaning of disability from the assessment year 2005-06. For the purpose of claiming deduction, you need to furnish a copy of the certificate issued by the medical authority along with the return of income. Where the condition of disability requires reassessment, a fresh certificate from the medical authority has to be obtained.