Section 80DD

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 September 2010 My Grand Mother is not able to walk and her one eye is not working. Is it a case of Permanent disability.

If yes than what is the procedure to claim it.

Plz explain in detail and practical way

VINOD ARORA

VINOD ARORA (Expert)
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14 September 2010 An individual should furnish a copy of the certificate issued by the medical board constituted either by the Central government or a state government in the prescribed form, along with the return of income of the year for which the deduction is claimed.

The term 'dependent' here refers to the spouse, children, parents and siblings of the assessee who are dependent on him for maintenance and who themselves haven't claimed a deduction for the disability in computing their total incomes.

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Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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14 September 2010 Blindness or low vision is a disability for the purpose of the referred section. However, grand parents are not included in the definition of dependents under section 80DD. In view of that, if you are trying for 80DD,you are not eligible for the claim.

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