About Section 80DD
Section 80D for Medical Treatment of Handicapped Dependents
If you are incurring expenditure for the treatment of your handicapped dependent, you could claim a deduction under section 80DD.
- The deduction is available for Rs 50000, or actual expenditure incurred, whichever is lesser. For severe handicap conditions Rs. 1,00,000 is the deduction limit.
- Deduction can be claimed for dependent parents, spouse, children, and siblings. Dependents must not have claimed any deduction for their disability.
Deductions are permissible in either of the following cases.
a) Costs incurred for medical treatment, training or rehabilitation of a disabled dependent, including an amount spent for nursing.
b) Amount paid towards an insurance scheme for the maintenance of your disabled dependent in case of your untimely death.
Disability means a person suffering from 40% or more of any of the below disabilities. A severe disability condition is 80% or more of the disabilities.
a) Blindness and Vision problems
c) Hearing impairment
d) Locomotor disability
e) Mental retardation or illness