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)
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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)
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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)
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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.

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