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Claiming deduction u/s 80DDB

Tapash Kumar Biswas (Accounts Manager) (27 Points)

18 January 2022

Dear Sir

One of my relatives sons has permanent hearing loss disease and the doctors declared "permanent disable " in the year 2007.

Could my relative claiming deduction u/s 80DDB Rs.1,25,000/-???

Pls comment your valued advice .

Thanks & Regards

Tapash Biswas

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6 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (168088 Points)
Replied 19 January 2022

'Permanent hearing loss' is not eligible for deduction under sec. 80DDB of IT act..

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Tapash Kumar Biswas (Accounts Manager) (27 Points)
Replied 20 January 2022

Sir, in which section we have claim the deduction. Pls advice

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (168088 Points)
Replied 21 January 2022

To some extent u/s. 80D of IT act..

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (168088 Points)
Replied 22 January 2022

Yes, you can claim deduction u/s. 80DD of IT act.

Aarti Maurya (Student) (3268 Points)
Replied 23 January 2022

permanent hearing loss is considered as complete disability in this case if an individual is not dependent he can claim deduction under sec 80U where he can claim 125000 as deducation in caseof severe disability.

if individual is dependent on other person , then deducation under sec 80 DD can be claimed that is also 125000.