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DEDUCTION U/S80U & 80DD

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This query is : Resolved

rajesh (Querist)

28 October 2009 DEAR SIR/MADAM

AN ASSESSEE IS PHYSICAL HANDICAPPED HE GOT NEARLY ANNUAL INCOME OF RS. 4,00,000 FROM THE SOURCES OF INTEREST AND RENTS AS PER IT ACT HE IS ELIGIBLE OF DEDUCTION CLAIM U/S 80U RS. 50000 AND MY MAIN DOUGHT IS HIS WIFE IS ALSO PHYSICAL HANDICAPPED I.E. (DEF & DUMB PERSON)AND SHE IS NOT AN ASSESSEE. HUSBAND IS FILE HIS RETURN OF INCOME CLAIM DEDUCTION UNDER BOTH SECTIONS I.E 80U & 80DD IT IS POSSIBLE IF POSSIBLE PLEASE TELL ANY CIRCULAR OR ANY RULE
1. F.Y. 2010-11 80DD IS INCREASED 1,00,000 IN THIS CASE WIFE IS TOTALLY DEF & DUMB PERSON. ASSESSEE IS BELOW 80% HE GOT A DEDUCTION ONLY 50,000
2. IF ONLY ON SECTION IS ALLOWABLE ASSESSEE IS CLAIM DEDUCTION ON HIS WIFE

THANKS IN ADVANCE

Jinesh Bansal

Jinesh Bansal (Expert)

29 October 2009 He can cliam both deduction simalentously.U/s 80dd if dependent of an assessee is handicap and assessee can claim deduction of Rs 50000/- irrespective of amount incurred by him for treatment. Incase of severe (80% or more) disability he can claim deduction of Rs 75000/- ( Rs 100000/- from AY 2010-11)

He can also claim deduction u/s 80u for his handicapness (40% or more)

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