Disability for Section 80 DD is defined under clause (i) of section 2 by the “Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995” as well as disabilities includes in clauses (a), (c) and (h) of section 2 of National Trust for welfare of Person with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999.
Hence this includes the following disabilities:
Cognitive or severe mental disabilities
Low vision
Blindness
Leprosy-cured
Hearing impairment
Locomotor disability
Mental illness
Autism
Cerebral palsy
Or Multiple disabilities
It is essential to note that person must not suffer less than 40% of any of the above disabilities. When it comes to sever disability 80% or above of one or more of the mentioned illnesses or disabilities is considered.
Other Things To Note For Claim Deduction:
A medical certificate is mandatory when one wishes to claim the deduction with respect to the mentioned disabilities from any Government Hospital. The document should certify the disability of the dependant and the person they are dependant on. The certificate needs to be renewed periodically.
Individuals suffering from Autism, Cerebral Palsy or any multiple disabilities, would require form number 10-IA to be filled and submitted for them.
There are also 2 formats other than the one mentioned earlier, for an individual who is suffering from any sort of severe mental illnesses and the rest of the disabilities.
Individuals also have to submit a self declaration, signed and certifying the expenses incurred pertaining to the medical treatment which includes nursing, rehabilitation as well as training of the disabled dependant.
It is not required to preserve the actual receipts for the disabled dependants expenses. But the actual receipts need to be submitted in case the claim deduction with respect of payment made to any insurer such as LIC, UTI and others for getting insurance plans or schemes for the maintenance of the disabled dependant.
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