U/S 80DD

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suneel kumar (Querist)
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28 December 2009 1) My father is phisically handicaped. To get tax exemption under section 80DD (Medical Treatment for Person with disability), we need to get a certificate from the Government hospital confirming the disability of the parent. Is there any format available for this ? If so, please send it to my e-mail id: ysunilku@yahoo.com

2) Also we need to furnish self certified copy with the total amount spent for his medical treatment. Is there any format available for this ? If so, please send it to my e-mail id: ysunilku@yahoo.com

3) I heard that no medical bills/vouchers are required to present for the amount I am claiming. Is it correct?

Thank you very much for your great help.

Arjuna Raina

Arjuna Raina (Expert)
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28 December 2009 sir it is to be brought from doctor
u will get ded of Rs 75000
otherwise u will get Rs 50000

yes no med bills only certificate
and you can also avail that ded from 80U
but you can opt for only one ded.i,e if you are having ded u/s 80DD you can't take ded u/s 80U

Murtaza I Bhagat

Murtaza I Bhagat (Expert)
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28 December 2009 agree with arjuna.
Maintenance of A Dependant Being Person With Disability [Section 80DD]
Deduction is available in respect of â€“
expenditure incurred for medical / treatment / nursing / training/ rehabilitation, or
amount paid under scheme LIC / UTI other insurer approved by CBDT for maintenance, of a â€œdependantâ€, being a person with disability.
Deduction shall be allowed to the extent of Rs. 50,000 (Rs. 75,000 in case of dependant suffering with severe disability), irrespective of expenditure incurred or sum paid.
Deduction in respect of person with Disability [Section 80U]
Eligible Assessee: Individual resident in India, who, at any time during the previous year, is certified by the medical authority to be a person with disability
Deduction: Rs. 50,000 (Rs. 75,000 for severe disability). Severe disability means 80% or more of disability.

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suneel kumar

suneel kumar (Querist)
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29 December 2009 Dear Arjuna & Murtaza,

Thank you very much for your reply & valuable information. Indeed it helps me.
However I have one more question. What types of disabilities are allowed for tax exemptions under this section 80DD.

Thanks again.

WISH YOU A HAPPY NEW YEAR IN ADVANCE.

Arjuna Raina

Arjuna Raina (Expert)
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30 December 2009 75000 means 80% or more otherwise not seware(50000).
happy new year to you also