sec 80DD, For resident individuals and HUF . Disabled dependent means individual or his wife,children,parents,brothers,sisters are suffering with specified disabilities said in sec2 (a),(c),(h) of multiple disabilities act,1999. And they can not eligible to take deduction u/s 80u . Deduction amount is 75000 in case of disability is 40% and more with one specified disability(or) 125000 in case of Disability 80% and more with more than one specified disabilities. And tax payer has to submit medical certificates for that disability
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