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Deduction u/s 80DD

R.Vijayasarathy (Practice) (73 Points)

13 July 2009

Hi.. what are the provisions of Sec 80DD?

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Deduction u/s 80DD in respect of maintenance of dependent relative with disability.

Applicable to

A resident individual (irrespective of citizenship) or a resident HUF

Conditions to be satisfied

1. Assessee has a dependent disable relative:

a) Dependent Relative in case of Individual: Spouse, children,parents,brothers and sisters of the individual

b) Dependent Relative in case of HUF: Any member of the HUF

Disability includes blindness,low-vision,leprosy-cured,hearing impairment,metal retardation,mental illness, autism,cerebral palsy.

The disable individual has not claimed benefit u/s 80U

Expenditure on disable relative: Assessee has-

incurred any expenditure for the medical treatment (including nursing), training and rehabilitation of a dependent, being a person with disability;or
paid or deposited any amount in an approved scheme for the maintenance of a disable dependent being framed by the LIC or any other insurer or UTI

Assessee shall furnish a copy of the certificate issued by the medical authority along with return of income income in respect of the assessment year for which the deduction is claimed

Quantum of deduction

Relative is suffering from severe disability = Rs. 75,000/-

Relative is suffering from disability but not severe disability = Rs. 50,000/-

Stress: Deduction shall be irrespective of actual expenditure incurred i.e. deduction is statutory in nature.

Person with severe disability means

a person with 80% or more of one or more disabilities, as referred to in sec. 56(4) of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995; or
a person with severe disability referred to in sec.2(o) of the National Trust for Welfare of Persons with Autism, Cerebral Palsy,Mental Retardation and Multiple Disabilities Act,1999.