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Section 80DD

narendra kancharla (ca final student) (99 Points)

30 September 2018

Hi friends,
I have doubt regarding section 80DD, In that it was mentioned that deduction of rs 75000 if disability is 40 %..rs 120000 can be claimed if disability is 80%...my doubt is how can we know disability is 40 %or 80%..please answer friends

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5 Replies

(Guest)

i think doctor's certificate will require

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CA CS NITIN MAHAJAN (CA ) (273 Points)
Replied 01 October 2018

Medical Certificate for Claiming Section 80DD Deduction

Taxpayers claiming Section 80DD deduction should file a copy of the medical certificate issued by the medical authority. In case of person with disability or severe disability due to autism, cerebral palsy or multiple disability, certificate issued by the medical authority in Form No. 10 – IA should be submitted. The medical certificate for claiming deduction under Secton 80DD can be issued by a neurologist with a Doctor of Medicine (MD) degree in Neurology or a Pediatric Neurologist with a similar degree for children or a Civil Surgeon or a Chief Medical Officer (CMO) of any government hospital.

For temporary disability, the certificate will be valid for the period starting from the assessment year to the previous year during which the certificate was issued and ending with the assessment year relevant to the previous year during which the validity of the certificate expires.

(Guest)

The maximum deduction under section 80DD is Rs.75,000 for disabled dependants. In case the disabled dependent is a person with severe disability, the maximum deduction allowed is Rs.1.25 lakhs. Deduction under Section 80DD is not dependant on the amount of expenses incurred.

(Guest)

You will require the following documents to claim tax benefits of section 80DD. Medical Certificate: ... Form 10-IA: ... Self-declaration certificate: ... Receipts of Insurance Premium Paid: