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Deduction U/S 80 DD

Deepak Kumar (Chartered Accoountant) (270 Points)

16 August 2010

My mother has hearing problem. Her ears are 80% disable. I am mantaining my mother. Can i take deduction u/s 80DD. If yes what is the procedure & from what holspital i can get certificate.

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3 Replies

Manoj BG (Tax Professional and in Service) (1795 Points)
Replied 17 August 2010

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

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Gokul Viswanath Shenoy (Company Secretary & Finance Manager) (430 Points)
Replied 04 September 2010

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..