Hi.. what are the provisions of Sec 80DD?
R.Vijayasarathy (Practice) (73 Points)
13 July 2009Hi.. what are the provisions of Sec 80DD?
Deduction u/s 80DD in respect of maintenance of dependent relative with disability.
Applicable to
A resident individual (irrespective of citizenship) or a resident HUF
Conditions to be satisfied
1. Assessee has a dependent disable relative:
a) Dependent Relative in case of Individual: Spouse, children,parents,brothers and sisters of the individual
b) Dependent Relative in case of HUF: Any member of the HUF
Disability includes blindness,low-vision,leprosy-cured,hearing impairment,metal retardation,mental illness, autism,cerebral palsy.
The disable individual has not claimed benefit u/s 80U
Expenditure on disable relative: Assessee has-
Assessee shall furnish a copy of the certificate issued by the medical authority along with return of income income in respect of the assessment year for which the deduction is claimed
Quantum of deduction
Relative is suffering from severe disability = Rs. 75,000/-
Relative is suffering from disability but not severe disability = Rs. 50,000/-
Stress: Deduction shall be irrespective of actual expenditure incurred i.e. deduction is statutory in nature.
Person with severe disability means
CA Vinay Saraf
(CA)
(148 Points)
Replied 13 July 2009
DEDUCTION U/S 80DD HAS BEEN RAISED FROM RS 75000 TO RS 1 LAC.
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