Applicability of Section 80U or Section 80DD

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

01 August 2010 Sir, I am going to file my IT Return but little bit confuse about the sec80 deduction.
My 4 yrs old daughter is suffering from Mental retardation (sever disability) & is dependant on me.

Pls guide under which section I can get the deduction of Rs. 100000 for that whether under Sec 80U or under Sec 80DD

CA. Pradeep Nayak

CA. Pradeep Nayak (Expert)
Follow

01 August 2010 You have to claim deduction u/s 80DD which allows deduction for maintenance including medical treatment of a 'dependent' who is person with disability.

Sec 80U is applicable where the assessee himself is suffering from any disability mentioned in that section.

CA Sanat Pyne

CA Sanat Pyne (Expert)
Follow

02 August 2010 YOU WILL GET BENIFIT U/S 80DD
YOUR MAXIMUM DEDUCTION WILL BE 100000/- FROM THE FINANCIAL 2010-11,
CURRENTLY IT IS 75000/-

Gayathri Devi

Gayathri Devi (Expert)
Follow

02 August 2010 Sec 80 U is applicable for the Assesee if he himself is physically disabled.
Whereas sec 80 DD is Apllicable for the Assesee if his Dependent is physically disabled
Hence you can claim deduction u/s 80 DD by submitting the respective forms.