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Deduction for mental disability

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archana (Querist)
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24 May 2021 My father in law who is a senior citizen is suffering from a disease named Herpes Encephalitis a kind of neuro disease since january 2018. My husband is taking care of his medical expenditures. He wants to claim deduction u/s 80DD for his father's maintenance and medical treatment. Is he eligible for this deduction? if yes then how much? Is this disease listed anywhere? Is he required to get a certificate regarding this from any neuro specialist?

CMA Poornima Madhava

CMA Poornima Madhava (Expert)
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24 May 2021 1) I think he might be able to avail deduction as such illness can be regarded as mental illness as per Person with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995, though am not sure.
2) Up to 40% disability, ₹75k and >=80% disability, ₹1.25 lacs
3) A doctor's certificate would be necessary in form 10IA

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