80DD Deduction

Hi..

What's is limit for deduction under 80DD for dependant person?? and if dependant person died in between financial year can we claim the amount???
Replies (4)
Quick Summary
This discussion clarifies the deduction limits under Section 80DD for dependants with disabilities. The deduction amount varies based on the disability percentage, with ₹75,000 for 40-80% disability and ₹1,25,000 for over 80%. A mandatory medical certificate is required, and the dependant must not have claimed deductions under Section 80U.

Who is dependent ?. what is relationship ?.
Father
You can claim deduction as per following conditions .
1) Disability is as per section 2 (I) of person disability act .
2) Handicap Dependent should not claim deduction under 80U
3) Disability should not be less than 40%
4) Deduction of Rs 75000/- if disability is more than 40% and less than 80%
5) Deduction of Rs 125000/- if disability is more than 80 % .

6)  Medical  Certificate is mandatory  to claim deduction  under section 80DD of the  Income Tax act 1961 .  

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