24 June 2012
Hi, I am a salaried tax payer. My mother has hearing loss. Recently i came to know that we can claim a deduction of 50K to 1Lac as she is dependent on me and hearing loss is treated as permanent disability. My question is * Can I claim deduction under 80DD (or any other section)for this as permanent disability. * How much must be the decibel loss to claim this?
* From whom I should get certificate? Will a government doctors certificate be accepted? * As I was not aware of this, I did not claim deduction so far even though my mother has hearing loss for more than 6 years from now. I have not filed the returns for FY 11-12 yet but all my tax is deducted, now can I include this and claim refund for the last financial year, as the date on the certificate will be after 31st march?
24 June 2012
If you are incurring expenditure for the treatment of your handicapped dependent, you can claim a deduction under section 80DD. .
Available Deduction - Rs 50000, or actual expenditure incurred, whichever is lesser. For severe handicap conditions Rs. 1,00,000 is the deduction limit. .
Deductions are permissible in either of the following cases. a) Costs incurred for medical treatment, training or rehabilitation of a disabled dependent, including amount spent for nursing. b) Amount paid towards an insurance scheme for the maintenance of your disabled dependent in case of your untimely death. .