Ded u/s 80 U

1. 80DD deduction is in case of the dependent of the employee whereas 80U deduction is in case of the employee himself.

2. The assessee claiming a deduction under this section has to furnish a copy of the certificate issued by the medical authority in the form and manner, as may be prescribed, along with the return of income under section 139, in respect of the assessment year for which the deduction is claimed.