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???
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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.
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 % .