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query on sec.80DD

Ashish M (Chartered Accountant) (2731 Points)

31 December 2009

Sec. 80DD and Sec.80DDB gives deduction for the exp. incurred on disabled persons.

My question is whether a person suffering with 'schizophrenia' covered under disablity or not or under severe disability.????

thanks.!!!

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(Guest)

NO IT IS NOT COVERED UNDER SEC. 80DD AND 80 DDB. FOLLOWING IS THE LIST OF DESEASES COVERD UNDER THOSE SECTIONS:

(i) Neurological Diseases where the disability level has been certified to be of 40% and above,
(a) Dementia ;

(b) Dystonia Musculorum Deformans ;

(c) Motor Neuron Disease ;

(d) Ataxia ;

(e) Chorea ;

(f) Hemiballismus ;

(g) Aphasia ;

(h) Parkinsons Disease ;

(ii) Malignant Cancers ;

(iii) Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;

(iv) Chronic Renal failure ;

(v) Hematological disorders :

(i) Hemophilia ;

(ii) Thalassaemia.

Ashish M (Chartered Accountant) (2731 Points)
Replied 31 December 2009

thanks!

Hareesh H Sharma (Cleared IPCC..now article) (894 Points)
Replied 01 January 2010

Dear Ashish,

As Dipesh pointed out the diseases for these sections are specially mentioned in the act..so the disease outside the definition cant be considered i suppose

Ashish M (Chartered Accountant) (2731 Points)
Replied 03 January 2010

yup !

SRINIVAS SRIRAJ (Chartered Accountant) (130 Points)
Replied 09 January 2010

The Diseases listed out earlier by Mr.Dipesh is for 80DDB only. For 80D/80U purposes, "disability shall have the meaning assigned to it in clause (i) of section 2²⁷ of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) ²⁸[and includes “autism”, “cerebral palsy” and “multiple disability” referred to in clauses (a), (c) and (h) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)]"

As per the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995, -Sec.2(i) “disability” means—

(i) blindness;

(ii) low vision;

(iii) leprosy-cured;

(iv) hearing impairment;

(v) locomotor disability;

(vi) mental retardation;

(vii) mental illness;

2 (q) “mental illness” means any mental disorder other than mental retardation;

In the light of the above, in my opinion, schizophrenia can also be brought under Sec.80DD/Sec.80U, provided it is certified by the District Medical Board(certified as not less than 40%)