1. Can i claim in 80dd for my disabled brother which is residing with my parents but financial support providing by me as parents has no income in present.
2. In section 80dd mentioned expenses on medical treatment including nursing, so in present my brother has no medical expenses as he is 100% disabled with mental retardation.
3. So for his nursing can i take rebate upto 1.25 lac without any expense proof only behalf on self declaration.
4. I have his medical certificate also with 100% mental retardation.
Thanks in advance
1. Yes for amount spent on his treatment or medical insurance premium.
2. You will require supporting bills of treatment & nursing for the claim
3. Medical certificate from Neurologist in prescribe form is required for claim u/s. 80DD. [as per rule 11A] produced as below....
11A. (1) For the purposes of clause (e) of the Explanation to sub-section (4) of section 80DD and clause (d) of the Explanation to sub-section (2) of section 80U, the medical authority for certifying "autism", "cerebral palsy", "multiple disabilities", "person with disability" and "severe disability" referred to in clauses (a), (c), (h), (j) and (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)60, shall consist of the following,—
| (i) | a Neurologist having a degree of Doctor of Medicine (MD) in Neurology (in case of children, a Paediatric Neurologist having an equivalent degree); or | |
| (ii) | a Civil Surgeon or Chief Medical Officer in a Government hospital. |
(2) For the purposes of sub-section (4) of section 80DD and sub-section (2) of section 80U, the assessee shall furnish along with the return of income, a copy of the certificate issued by the medical authority,—
| (i) | in Form No. 10-IA, where the person with disability or severe disability is suffering from autism, cerebral palsy or multiple disability; or | |
| (ii) | in the form prescribed vide notification No. 16-18/97-NI.1, dated the 1st June, 200160a published in the Gazette of India, Part I, Section 1, dated the 13th June, 2001 and Notification No. 16-18/97-NI.1, dated the 18th February, 200260a published in the Gazette of India, Part I, Section 1, dated the 27th February, 2002 and notified under the Guidelines for evaluation of various disabilities and procedure for certification, keeping in view the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), in any other case. |
(3) Where the condition of disability is temporary and requires reassessment after a specified period, the certificate shall be valid for the period starting from the assessment year relevant to the previous year during which the certificate was issued and ending with the assessment year relevant to the previous year during which the validity of the certificate expires.]
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