Deduction under section 80DD

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An individual can claim a deduction under Section 80DD for a dependent with a disability, even if medical expenses are minimal, provided the disability is certified. The deduction is for expenses incurred towards the maintenance of the disabled dependent. While no specific proof needs to be attached to the Income Tax Return (ITR) for AY 20-21, a certificate from a medical authority confirming the disability should be kept readily available.

CMA Srujan Kumar

CMA Srujan Kumar (Querist)

13 February 2020 Dear Team,

My Uncle is a Govt Teacher and He want to calim deduction u/s 80 DD for his dependent daughter. She has 100% blindness. Can he claim the deduction u/s 80dd Rs.1,25,000/- even there is no much medical expenditure in the previous year except normal doctor consultation charges around Rs.2000/- for fever.

Can he claim the deduction as she is a dependent and amount is incurring against her maintenance?

If yes, Please clarify what document we need to file while submiting ITR for the AY 20-21.

Thanks in Advance...

Experts please provide your valuable inputs.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

13 February 2020 1,25,000 can be claimed in view of Circular : No. 702, dated 3-4-1995.

No proof to attach with return form. However, certificate from medical authority should be kept ready.

Message likes : 2 times

CMA Srujan Kumar

CMA Srujan Kumar (Querist)

13 February 2020 Thank you for your valuable information sir.

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