80DD Deduction

Who is dependent ?. what is relationship ?.

Father

You can claim deduction as per following conditions .
1) Disability is as per section 2 (I) of person disability act .
2) Handicap Dependent should not claim deduction under 80U
3) Disability should not be less than 40%
4) Deduction of Rs 75000/- if disability is more than 40% and less than 80%
5) Deduction of Rs 125000/- if disability is more than 80 % .

6)  Medical  Certificate is mandatory  to claim deduction  under section 80DD of the  Income Tax act 1961 .