Sec 80DD & 80DDB

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P.Senthilraja

P.Senthilraja (Querist)
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11 February 2011 what is the term "Disability" ? is heart disease allowed in this sec 80DD & 80DDB ?

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
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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.

P.Senthilraja

P.Senthilraja (Querist)
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13 February 2011 Thank you very much sir

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