urrrrgent
This query is : Resolved
17 December 2010
my client has not filed return for A.Y. 2009-10 and A.y.2010-11. he is a salaried employee.
Gross Salary (80000*12)=960000
in form no. 16 he did not claim deduction u/s 80dd. but he eligible for claiming deuction u/s 80dd of Rs. 100000 (severe disability to Child),
can i file the return now for both the A.Y.
if i file for A.Y. 09-10,what penality arise for late filing
Gross Salary (80000*12)=960000
in form no. 16 he did not claim deduction u/s 80dd. but he eligible for claiming deuction u/s 80dd of Rs. 100000 (severe disability to Child),
can i file the return now for both the A.Y.
if i file for A.Y. 09-10,what penality arise for late filing
17 December 2010
yes return can be filed for both the years...but for AY 09/10 only upto 31st March, 2011. You can also claim deduction u/s 80DD, though it was not claimed form employer..penalty for AY 09/10 return can be charged @ Rs. 5000/- only if any tax will be payable for that AY.
Message likes :
1 times
18 December 2010
Sir thank u very much
but plz say me about this
same client mention above actually has two children. and one is under section 80dd(with severe disability)But the client having deduction for education fee u/s 80c for both children before 15 months to till date. but not 80dd
now if i claim deduction u/s 80dd. that means 30000 rs . will be refunded.
Scrutiny may be arise or not?
If scrutiny arise then assessing officer how many precceding year ca assess. and what amount of demand can be arise
but plz say me about this
same client mention above actually has two children. and one is under section 80dd(with severe disability)But the client having deduction for education fee u/s 80c for both children before 15 months to till date. but not 80dd
now if i claim deduction u/s 80dd. that means 30000 rs . will be refunded.
Scrutiny may be arise or not?
If scrutiny arise then assessing officer how many precceding year ca assess. and what amount of demand can be arise
18 December 2010
GOPAL
80c AND 80DD ARE SEPARATE SECTIONS.
TUTION FEES CAN BE PAID FOR DISABLED CHILD ALSO. SO U CAN CLAIM DEDUCTIONS UNDER BOTH THE SECTION AT A TIME.
80c AND 80DD ARE SEPARATE SECTIONS.
TUTION FEES CAN BE PAID FOR DISABLED CHILD ALSO. SO U CAN CLAIM DEDUCTIONS UNDER BOTH THE SECTION AT A TIME.
Message likes :
1 times
20 December 2010
HUZAIFA HUSSAIN ji Thank u for this
But Education Fee of Disable Child is not genuine. He had mental retardation from the time birth
But Education Fee of Disable Child is not genuine. He had mental retardation from the time birth
21 December 2010
plz answer
02 August 2025
Here’s a clear response for your urgent query about deductions under **Section 80DD** and **Section 80C** related to a disabled child:
---
### Key points:
1. **Section 80DD**
* Provides deduction for **incurred expenses on medical treatment, nursing, rehabilitation, and maintenance** of a disabled dependent (including children with severe disability).
* Deduction amount is fixed (Rs. 75,000 or Rs. 1,25,000 depending on the disability).
* This is independent of tuition fees or education expenses.
2. **Section 80C (Tution Fees)**
* Deduction for tuition fees paid to any school, college, university, etc. for the education of any two children.
* There is no restriction on claiming tuition fees for a disabled child.
* So, even if the child is disabled, claiming tuition fees under 80C is **valid** as long as fees are actually paid.
---
### Your specific concern:
* If the **child is mentally retarded (disabled) from birth**, you can still claim **both deductions**:
* Deduction under **80DD** for maintenance/medical expenses for the disabled child.
* Deduction under **80C** for tuition fees paid for the child’s education.
* The fact that the child is disabled **does NOT disallow** claiming tuition fees under 80C.
---
### About scrutiny & refund:
* Claiming **80DD** deduction now (for past years) along with 80C should **not raise suspicion** as both are legally allowable and independent deductions.
* The department may ask for proof of disability certificate and medical/maintenance expenses for 80DD, and fee receipts for 80C.
* **Scrutiny can be raised anytime within 3 years** from the end of the relevant assessment year (normally).
* Demand raised will depend on any tax shortfall found after considering all claims.
---
### Summary:
* You can safely claim **both deductions** for the disabled child.
* Keep all documents handy (disability certificate, medical bills, fee receipts).
* No problem in claiming 80DD even if you claimed 80C for the same child.
* Filing late return with these deductions is allowed (subject to penalty and limitation period).
---
---
### Key points:
1. **Section 80DD**
* Provides deduction for **incurred expenses on medical treatment, nursing, rehabilitation, and maintenance** of a disabled dependent (including children with severe disability).
* Deduction amount is fixed (Rs. 75,000 or Rs. 1,25,000 depending on the disability).
* This is independent of tuition fees or education expenses.
2. **Section 80C (Tution Fees)**
* Deduction for tuition fees paid to any school, college, university, etc. for the education of any two children.
* There is no restriction on claiming tuition fees for a disabled child.
* So, even if the child is disabled, claiming tuition fees under 80C is **valid** as long as fees are actually paid.
---
### Your specific concern:
* If the **child is mentally retarded (disabled) from birth**, you can still claim **both deductions**:
* Deduction under **80DD** for maintenance/medical expenses for the disabled child.
* Deduction under **80C** for tuition fees paid for the child’s education.
* The fact that the child is disabled **does NOT disallow** claiming tuition fees under 80C.
---
### About scrutiny & refund:
* Claiming **80DD** deduction now (for past years) along with 80C should **not raise suspicion** as both are legally allowable and independent deductions.
* The department may ask for proof of disability certificate and medical/maintenance expenses for 80DD, and fee receipts for 80C.
* **Scrutiny can be raised anytime within 3 years** from the end of the relevant assessment year (normally).
* Demand raised will depend on any tax shortfall found after considering all claims.
---
### Summary:
* You can safely claim **both deductions** for the disabled child.
* Keep all documents handy (disability certificate, medical bills, fee receipts).
* No problem in claiming 80DD even if you claimed 80C for the same child.
* Filing late return with these deductions is allowed (subject to penalty and limitation period).
---
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Unanswered Queries
- Filing ITR U
- Income tax new tax regime and old tax regime.
- REGARDING OPTING DEFAULT TAX REGIME WHILE OPTING OLD TAX REGIME IN PREVIOUS FINANCIAL YEAR
- TAXABILITY OF STATE INSURANCE MATURITY RECEIPTS BY RAJASTHAN GOVERNMENT EMPLOYEE ON RETIREMENT ?
- Document to add trade name
- GST Partners addition
- Non-disclosure of Foreign Shares & Dividend in Past ITRs – How to Rectify & Report Now?
- ICWAI-Final best coaching center for online by English
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Refund_ Insufficient in credit ledger
Trending Online Classes
-
Input Tax Credit, GST refunds and Recovery of refunds- Roadblocks and way outs
CA Nipun Arora03 September 2025 -
GST LIVE Certification Course - 43rd Weekdays Batch(With Govt Certificate)
Industry Expert15 September 2025
CAclubindia
