DEDUCTION IN RESPECT OF REHABILITATION OF HANDICAPPED DEPENDENT RELATIVE (SECTION 80DD) FOR AY 2019-20

SECTION-80DD:

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.

section 80dd

Disabled Dependent Person:

A. For Individual:

  1. Spouse
  2. Children
  3. Parents
  4. Brother and Sister(Sibling)

B. For HUF:

1.  Any dependent disabled member of HUF

Eligible Amount for Expenses:

  1. Expenses incurred for medical treatment, nursing care, training and rehabilitation of a dependent person with disability.
  2. Any premium paid for a specific insurance policy designed for such cases.
  3. A person cannot claimed under this section if the dependent has already claimed the deduction U/s 80U for himself or herself.

Deduction Amount:

  1. For Dependent Person having  disability From 40% to less than 80%
  2. = Rs. 75000/
  3. For Dependent Person having  disability Minimum 80% or more =    Rs.125000/

Disabilities Criteria

The following are the disabilities criteria:

  1. Blindness
  2. Low Vision
  3. Leprosy cured
  4. Loco Motor Disability
  5. Hearing Impairment
  6. Mental Retardation
  7. Mental Illness
  8. Autism
  9. Cerebral Palsy

Authorized Medical Officer

The following Medical Authorities can certify a person as disabled:

  1. A Civil Surgeon or Chief Medical Officer (CMO) of a Government Hospital.
  2. A Neurologist with MD in Neurology
  3. In case of children, a Paediatric Neurologist having an equivalent degree.

Documents Required

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.

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