Deduction under section80-dd

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 September 2011 If any expenditre is incurred towards treatment/maintenance/rehabilitation of a handicapped dependent, an amount of Rs. 50,000 or Rs. 1,00,000, as the case may be, should be deducted from the total income. Kindly advise whether, the said deduction could be allowed if the individual has submitted a certificate under 80-DD ( Form 10-IA)only or the individual has to submit expenditure certificate/bills of expenditre incurred towards treatment/maintenance/rehabilitation.

Dintakurthi Tirumala

Dintakurthi Tirumala (Expert)
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24 September 2011 The assessee should be submit for 10-IA. In case of section 80DDB(i.e expenditure on self treatment for the specified treatment purpose specified by the IT Rule 10BB) in that case you have to submit both the bills( for actual expenditure made) and the certificate(for the treatment covers as per IT Rules and at eligibility for deduction u/s 80DDB) but for section 80DD only certificate required because there is flat deduction for 80DD no additional or lower deduction available over limit specified under section 80DD but for section 80DDB the deduction allowable based on the actual expenditure incurred with maximum limit specified in section 80DDB.
In one word for 80DD form 10-IA should be required because for the evidence of disability and it's percentage but no need to bills.
OM SAI SRI SAI JAI JAI SAI.

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