DEDUCTION U/S 80

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Manoj Mayekar (Querist)
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03 January 2020 DEAR SIR, MY MOTHER IS SUFFERING FROM GLUCOMA AND HER EYE SITE IS ONLY 10%. SO CAN U CLAIM I TAX DEDUCTION U/S 80DD. THNAKS

Read more at: https://www.caclubindia.com/experts/deduction-u-s-80dd-2774589.asp

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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26 May 2020 List of specified disability covered under section 80DD –

Following disease are covered under section 80DD –

Mental retardation.
Mental illness.
Low vision.
Cerebral palsy.
Hearing impairment.
Leprosy-cured.
Loco motor disability.
Understanding the terms ‘person with disability’ and ‘person with severe disability’ –

As seen above, the deduction amount differs between a ‘person with disability’ and ‘person with a severe disability’. Hence it is important to understand both the terms.

When the dependant person has at least 40%, but less than 80%, of any of the above specified disability, such person is termed as ‘person with disability’.

However, when the dependant person has at least 80% or more of any of the above specified disability, such person is termed as ‘person with severe disability’.

Certain important conditions –

The dependant should not have claimed deduction under section 80U in respect of the same amount / expenditure for which the assessee is claiming deduction under section 80DD.
In case the dependant suffering from Cerebal Palsy or Autism or multiple disability, it is required to submit Form no. 10-IA.
The assessee claiming deduction under section 80DD is mandatorily required to furnish a copy of the certificate from the medical authority certifying therein the disability of the dependant.
The certificate can be obtained from the following medical authority –

A neurologist having a degree of Doctor of Medicine in Neurology or a Pediatric Neurologist with similar degree; or
A civil surgeon or a chief medical officer in a Government hospital.
In case the disability certificate obtained from the medical authority is expired, the deduction under section 80DD is not available for the respective previous year unless a new certificate is obtained from the medical authority.
The assessee claiming deduction under section 80DD is required to furnish self-declaration certificate certifying therein the expenditure incurred towards the medical treatment of the disabled dependant which includes rehabilitation, nursing and training.

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