Exempton u/s 80DD

This query is : Resolved 

16 July 2009 HI,

I am a salaried person. Recently my 1 year son underwent a Heart Surgery for closure of his ASD/VSD (Holes in the heart). He has aslo been diagonised with Mosiac Down Syndrome and West's Syndrome (serious form of infantile spasms/epilepsy in infants). I had spent around 3.00 Lacs for his surgery which was conducted in the month of Feb 09. I wanted to know, whether I can claim the Exemption u/d 80DD.

16 July 2009 Dear Mr santhosh,

please note down the wording of 80DD.

Expenditure incurred in connection with
1.Medical treatment
2.Nursing
3.Training and rehabilitaion of the dependent relative of the individual or dependent memeber of the HUF who is suffering from the permenent physical disability shall be allowed as deduction.

Conclusion

If it is severe then can cliam Rs 75000/- as dection other than severe then can claim Rs 50000/- as deduction U/S 80DD.



16 July 2009 Dear Mr santhosh,

please note down the wording of 80DD.

Expenditure incurred in connection with
1.Medical treatment
2.Nursing
3.Training and rehabilitaion of the dependent relative of the individual or dependent memeber of the HUF who is suffering from the permenent physical disability shall be allowed as deduction.

Conclusion

If it is severe then can cliam Rs 75000/- as dection other than severe then can claim Rs 50000/- as deduction U/S 80DD.



16 July 2009 No, your son is not suffering from any disability, so you can not claim deduction u/s 80DD



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