A Resident Person (Individual and HUF) can claim Deduction under this section if he is having a dependent person in his family who is suffering from the disability.
Disabled Dependent Person:
A. For Individual:
- Brother and Sister(Sibling)
B. For HUF:
1. Any dependent disabled member of HUF
Eligible Amount for Expenses:
- Expenses incurred for medical treatment, nursing care, training and rehabilitation of a dependent person with disability.
- Any premium paid for a specific insurance policy designed for such cases.
- A person cannot claimed under this section if the dependent has already claimed the deduction U/s 80U for himself or herself.
- For Dependent Person having disability From 40% to less than 80%
- = Rs. 75000/
- For Dependent Person having disability Minimum 80% or more = Rs.125000/
The following are the disabilities criteria:
- Low Vision
- Leprosy cured
- Loco Motor Disability
- Hearing Impairment
- Mental Retardation
- Mental Illness
- Cerebral Palsy
Authorized Medical Officer
The following Medical Authorities can certify a person as disabled:
- A Civil Surgeon or Chief Medical Officer (CMO) of a Government Hospital.
- A Neurologist with MD in Neurology
- In case of children, a Paediatric Neurologist having an equivalent degree.
The following documents are required to claim the deduction under this section:
- Medical Certificate
The Taxpayer will submit the copy of medical certificate which describe the disability of the dependent.
- FORM 10-1A
Form 10IA is required if the disabled person is suffering from autism, cerebral palsy or multiple disabilities.
- Self Declaration Certificate
The taxpayer will submit a self-declaration certificate declaring the expenses incurred on the medical treatment.
- Receipts of Insurance Premium Paid
If insurance premium paid regarding insurance policies taken for the disabled person then the actual receipts of the expenses required.