Sec 80DD & 80DDB
This query is : Resolved
11 February 2011
what is the term "Disability" ? is heart disease allowed in this sec 80DD & 80DDB ?
13 February 2011
Disability means the person suffering from it is less capable in compare to a normal
human being. It has been defined in Section 2(i)of the Persoans with Disabilities Act , 1995.
Heart Disease is not covered. For more details please refer below-
As per Rule 11DD of the I T Act , following diseases or ailments are covered
(i) Neurological Diseases where the disability level has been certified to be of 40% and above,
(a) Dementia ;
(b) Dystonia Musculorum Deformans ;
(c) Motor Neuron Disease ;
(d) Ataxia ;
(e) Chorea ;
(f) Hemiballismus ;
(g) Aphasia ;
(h) Parkinsons Disease ;
(ii) Malignant Cancers ;
(iii) Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;
(iv) Chronic Renal failure ;
(v) Hematological disorders :
(i) Hemophilia ;
(ii) Thalassaemia.
human being. It has been defined in Section 2(i)of the Persoans with Disabilities Act , 1995.
Heart Disease is not covered. For more details please refer below-
As per Rule 11DD of the I T Act , following diseases or ailments are covered
(i) Neurological Diseases where the disability level has been certified to be of 40% and above,
(a) Dementia ;
(b) Dystonia Musculorum Deformans ;
(c) Motor Neuron Disease ;
(d) Ataxia ;
(e) Chorea ;
(f) Hemiballismus ;
(g) Aphasia ;
(h) Parkinsons Disease ;
(ii) Malignant Cancers ;
(iii) Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;
(iv) Chronic Renal failure ;
(v) Hematological disorders :
(i) Hemophilia ;
(ii) Thalassaemia.
13 February 2011
Thank you very much sir
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