Mentally retarded
Student (Student) (324 Points)
08 June 2014Deduction u/s 80U can be claimed by a mentally challenged person himself/ herself ( Rs 50000/- for 40% disability and Rs 100000 for severe)
Deduction u/s 80DD can be claimed by parents/ guardians of a mentally challenged person.( Rs 50000/- for 40% disability and Rs 100000 for severe)
refer to these sections for details.