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
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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