Deduction U/S 80 DD

Dear Deepak,

Deduction under sec 80DD would be available for individual or HUF (resident only) for incuriing expenditure on medical treatment, training rehabilitation of dependant disabled parents, spouse, children, brother and sister. Further, deduction is also allowed for amount deposited under special schemes of insurance, for maintenance of dependants.

Deduction is allowed for Rs.50,000 irrespective of amount spent on medical treatment, training/rehabilitation or for payment under insurance scheme. However, deduction of rs.75,000 would be available, if the disability is 80% or more...

For Autism, cerebral Palsy and several disability, income tax has notified form 10-IA. But for others, forms notified under person with disability act, 1995 should have to be seen.

Since in your case, disability is hearing impairment, you have to obtain the certificate from Medical authorities  notified by central Government. I don't have the knowledge of notified authorities under the THE PERSONS WITH DISABILITIES (EQUAL OPPORTUNITIES, PROTECTION OF RIGHTS AND FULL PARTICIPATION) RULES, 1996. But u can contact to the following person either on mail or on his mail ID.

Dr. Arbind Prasad
Joint Secretary (DD)
Ministry of Social Justice & Empowerment,
Room No. 612, 'A' Wing, Shastri Bhawan,
New Delhi - 110001 (India)
Phone: 91-11- 2338 4284 (Off.), 23388152 (Fax)
E-Mail: jsap-mosje @ nic.in

REGARDS,

MANOJ

you can claim 80DD deduction as your mother is disabled dependent on you..u'll have to get the certificate regarding the disability from a specialist from a government hospital..

i think the deduction in the AY 2010-11 is Rs100,000 for acute disability..and 75000 for others