Deductions are applicable only if the following conditions are fulfilled
1) Assesse has to spend some amount for treatment/ training/rehabilitation of dependent handicapped.
2) Assessee has invested some amount in the schemes (for benefit of handicapped person) such as Jeevan Vishwas/ Jeevan AAdhar scheme of LIC or approved insurance companies or Unit Trust`s scheme for disable persons
3) Dependent handicapped means :- Life partner, children , brother , sister or dependent parents of assessee
4) For any disability of following type the person will be assumed as handicapped
i) Permanent physical disability due to –absence of more than (50%) one limb. Unable to hear sound of 71 decibel or more , or permanently dump.
ii) If a person is having I.Q . less than 50 , then he will be assumed mentally disable (On a test with a mean of 100 and standard deviation of 15 such as the Wechsler scale )
iii) If the viewing capacity is per following and cannot be cured then the blindness will be assumed as permanent physical disability.
All with corrections
Better eyes Worse eye
A 6/60-4/60 field of vision 1/10-20 3/60 to Nil
B 3/60 to 1/60 or field of vision 100 F.C, at foot to Nil
C F. C. at one foot to Nil or F.O.V. 100 F.C, at foot to Nil or F.O.V.100
D Total absence of sight
Total absence of sight
(5) Assessee has to produce permanent disability certificate from a competent Medical Practitioner working a Govt. Hospital .
(6) Assessee has to give written declaration in which it is mentioned about medical expenses and investments made by him. But DDO cannot force assessee to produce bill or voucher against the expenses.
22.7 Section 82DDB :- Deduction of amount spent for Medical treatment of serious disease for self or dependent person :-
1) As per rule 11 of income tax act, for treatment of serious illness during the year, amount actually spent or Rs. 40 , 000 (for senor citizen Rs60 ,000) , whichever is less , will be treatment of illness, it will also be deducted.
2) As per rule 11 DD of income tax act disease some notified as