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Deduction Chapter VIA

Vijay Shankar Rai (16 Points)

03 July 2018

what is limit U\s 80 D and 80DD and 80 DDB

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (162032 Points)
Replied 03 July 2018

In short....... (for AY 2018-19)

80D.. Rs.25,000/- for health insurance and preventive health check-up paid for himself, spouse and dependent children. If the taxpayer or any of his family member is of 60 years or more, the same deduction will be increased to Rs.30,000/-

80DD .... Payment or deposit to specified scheme for maintenance of dependent handicapped relative.

i. Where disability is 40% or more but less than 80% – fixed deduction of Rs 75,000.

ii. Where there is severe disability (disability is 80% or more) – fixed deduction of Rs 1,25,000.

80DDB .... A claim of Rs. 40,000 or the amount actually paid, whichever is less is available for a deduction to a resident individual or HUF. & the deduction that could be claimed for a senior citizen and a super senior citizen is Rs 60,000 and Rs 80,000 respectively.