income tax deduction

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SURESH

SURESH (Querist)
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29 August 2008 hello friends,
can you tell me what is the difference b/w under 80DD,80DDB & 80U

SURESH

SURESH (Querist)
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29 August 2008 fd

CA. Dashrath Maheshwari

CA. Dashrath Maheshwari (Expert)
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27 October 2008 Three sections under I T Act prescribes for deduction on account of medical reasons. Section 80DD,80DDB and 80U . Two important points need mention

1. Although these sections still state that such certificate should be attached with the return of income, the return itself from Asst Yr 2007-08 has gone under a total change and no documents are to be enclosed with the return. This must be unintended confusion by law makers. In due course , there may be amendment to these provisions .However, in any case I feel you will have to get these ailments certified and then claim the deduction. The certificates should be preserved with you for future requirements, if ever department wants to see it.

2. The Rule 11A of IT Rule under Sub-rule 2 prescribes "

(2) For the purposes of sub-section (4) of section 80DD and sub-section (2) of section 80U, the assessee shall furnish along with the return of income, a copy of the certificate issued by the medical authority,—

(i) in Form No. 10-IA-, where the person with disability or severe disability is suffering from autism, cerebral palsy or multiple disability; or

(ii) in the form prescribed vide notification No. 16-18/97-NI.1, dated the 1st June, 2001published in the Gazette of India, Part I, Section 1, dated the 13th June, 2001 and notification No. 16-18/97-NI.1, dated the 18th February, 2002 published in the Gazette of India, Part I, Section 1, dated the 27th February, 2002 and notified under the Guidelines for evaluation of various disabilities and procedure for certification, keeping in view the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), in any other case.

Thus for 80DD , there are two set of forms . One is the form 10-IA which is given in I T Rule . You can get it from here. The other is for most of the other disabilities defined in the aforesaid notification published in the Gazette of India .It can be downloaded from here . In this notification , under Annexure B , following two types of forms are provided - one for mental retardation and other of other types of disabilities.

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