M.Giridhar (tax consultant) (49 Points)
28 July 2008Assesee's Son is a Mental retarded person. He is possessing a certificate of Mental Retardation for government benefit with 60% disability, examined by medical officer on jan 2006. Q1.Is the assesee can claim flat deduction of Rs50000/- every year u/s 80DD? Q2.Is this certificate is enough ? kindly advise
Sathish Karunakaran
(ACA)
(614 Points)
Replied 28 July 2008
Yes, it is a flat deduction of Rs. 50000, irrespective of whatever medical expenditure incurred, provided conditions of Sec. 80DD is complied therewith. In case of severe disability, deduction is Rs. 75000. Form 10IA need to be filed alongwith the return. Better get the latest certificate from the prescribed authority and attach the copy of it along with the Form 10IA. As well mention in the Form 10IA such that "Certificate enclosed". No need to get Form 10IA regularly signed by the authority every year.
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