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Deduction u/s 80DD

13 December 2008

For claiming deducton u/s 80 DD, is it necessary to produce any supporting document as a proof of expendeture incurred? or Is doctors certificate for disability alone can be enough for claiming deduction u/s 80DD irrespective of expenditure receipt.

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3 Replies

Pavan Jain S (Chartered Accountant) (1575 Points)
Replied 13 December 2008

Doctor certificate is enough.. You are entitled to deduction of 50K/75K irrespective of the quantum of expenditure incurred

Prabeer (B. COM (H) CA & CS Final) (5484 Points)
Replied 13 December 2008

For claiming the deduction, the assessee shall have to furnish a copy of the certificate issued by the medical authority under the Persons with Disability (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 along with the return of income under section 139.

Where the condition of disability requires reassessment, a fresh certificate from the medical authority shall have to be obtained after the expiry of the period mentioned in the original certificate in order to continue to claim the deduction.