Reg section 80dd

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Viral (Querist)

03 December 2011 Hi, I am Physical Handicap (50%) and am claiming 50,000 deduction under Section 80U.
My Father and mother both are Physically Handicap (75% and 40% resp.) and both are dependent on me. Now i wanted to know can i claim 1Lakh under section 80DD since both are dependent and both are handicap!!

Hari Beldona

Hari Beldona (Expert)

03 December 2011 Meaning of Disability:1.A person suffering 40% or more
2.Severe disability-80% or more
for the following disabilities:
a) Blindness and Vision problems

b) Leprosy-cured

c) Hearing impairment

d) Locomotor disability

e) Mental retardation or illness

The deduction is allowed for incurring expenditure for the treatment of handicapped dependent
Deduction is Rs50,000 or actual expenditure which ever is lower in case of 40% or more diability

For severe handicapped conditions Rs 1,00,000 is the deduction limit

Viral

Viral (Querist)

03 December 2011 Thanks for your reply.
But my question is specifically for Section 80DD - what is the limit?
Since Section says 50,000 per dependent handicap parent. Since mine both parents are handicap and dependent so can i claim 1 lakh?

Hari Beldona

Hari Beldona (Expert)

03 December 2011 The term dependant here refers to parents, spouse, children and siblings who are dependant on an individual for maintenance and other basic needs. Any of them must not have claimed for a deduction for their disability.
In my opinion you can claim deduction of Rs 1,000 provided you have incurred expenditure more than Rs 50,000 for each parent.

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