26 March 2013
80U deduction is for self handicap. And 80DD is for depended handicaps. So you can claim deduction u/s 80DD. And your father can claim deduction u/s80U. As well as if you claim deduction u/s80DD for regards your father then your father not eligible to get claim of deduction under section 80U in his individual capacity. In case if he claiming u/s80U deduction in his individual capacity then you are not eligible to claim deduction u/s 80DD. So only one can be claim deduction for the same nature thus any one of both shall claim deduction for Blind.
Please be confirm is your father have any taxable income.