- sec 80dd Assessee opted for any (or both) of the following options can claim deduction-
- Incurred an expenditure for the medical treatment (including nursing), training and rehabilitation of a dependent (being a person with disability); or
- Deposited or paid under any scheme framed in this behalf by the LIC or any other insurer, or the administrator or specified company and approved by the Board in this behalf, for maintenance of dependent (being a person with disability).
Fixed deduction of Rs. 50,000/-, irrespective of the amount incurred or deposited. Higher deduction of Rs. 1,00,000/-, where such dependent is a person with severe disability having any disability of 80% or above.
sec 80U The Income Tax Act, 1961 provides deduction u/s. 80 in pursuance of which an individual (Indian citizen and foreign national) who is resident of India, and who suffers from not less than 40 per cent of any disability is eligible for deduction to the extent of Rs. 50,000/- and in case of severe disability to the extent of Rs. 100,000/-.