Deduction us 80dd

Sir,

My father is physically challenged person due to polio his both the legs are inoperative.

I have few questions regarding deduction us 80dd to claim under IT act.

1)Did the deduction based on expenses incurred on my father or its a lumpsum deduction, if its based on the expenses or insurance scheme please confirm whom i have to contact.

2)I have a certificate from a medical practisioner & counter signed by the head of neurology dept in govt hospital which i got it 2 yrs back.

In the certificate they certified that re-assessment is not required, so i have to get a certificate each year i can claim the deduction based on the same certificate for following years.

3)The certificate contains all the details stipulated in 10IA but does not mentioned as form 10IA can i use the certificate.


regards

Karthikeyan

srini.karthee @ gmail.com
 

Replies (1)

Hi!

80DD provides for a flat deduction to a resident individual and HUF who maintains a dependent family member with disability. The amount of deduction varies for normal disability and severe disability.

Yours father is locomotor disability and if such disability is 80% or more it is considered as severe disability.

Deduction of a flat amount of Rs.50000 in case of normal disability

and Rs.100000 in case of severe disability

shall be allowed irrespective of the quantum of expenditure spent or deposited.

Polio is a permanent disability, so there is no need to reassess the medical certificate yearly. The same certificate can be used to claim deduction in later years.

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