u/s 80DD

This query is : Resolved

CA. Deepak (Querist)
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01 July 2009 Dear All,
Can any one tell me the deduction u/s 80DD be claimed for 2 dependent handicap relative?

Will I get for 2 person Rs. 100000/150000 as the case may be?

Thanks in advance

CA Manish Sharma

CA Manish Sharma (Expert)
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01 July 2009 Section 80DD says fixed deduction of Rs. 50000 or 75000 as the case may be. It doesn't says that 50000 or 75000 per dependent.
Hence, assessee is allowed for fixed deduction of Rs. 50000 or 75000/- only. Not for Rs. 1 lac or Rs. 1.50 lacs.

CA. Gurdeep Singh Chawla

CA. Gurdeep Singh Chawla (Expert)
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01 July 2009 allowed for fixed deduction of Rs. 50000 or 75000/-

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Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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01 July 2009 I find the provision has used the word “a dependant” and “ a person with disability’ plain reading of which states that the deduction is allowed in case of one dependant only. Read the opening lines of section 80DD.

ICSI ICAI ICWAI

ICSI ICAI ICWAI (Expert)
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02 July 2009 As par intrpretation rules you can allowed deduction for both dependants

Omkar
CA CS **