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deductions under 80DD and 80DDB

sahil katoch (1 Points)

02 May 2018  
can the deductions under 80 DD and 80 DDB be claimed simultaneously and for the same dependent? what are the supporting documents required for same?

 6 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (109020 Points)
Replied 02 May 2018

Disability for Section DD is defined under clause (i) of section 2 by the “Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995” as well as disabilities includes in clauses (a), (c) and (h) of section 2 of National Trust for welfare of Person with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999.

Hence this includes the following disabilities:

  1. Cognitive or severe mental disabilities
  2. Low vision
  3. Blindness
  4. Leprosy-cured
  5. Hearing impairment
  6. Locomotor disability
  7. Mental illness
  8. Autism
  9. Cerebral palsy
  10. Or Multiple disabilities

It is essential to note that person must not suffer less than 40% of any of the above disabilities. When it comes to sever disability 80% or above of one or more of the mentioned illnesses or disabilities is considered.

 

(1) For the purposes of section 80DDB, the following shall be the eligible diseases or ailments :

(i)   Neurological Diseases where the disability level has been certified to be of 40% and above,—
(a)   Dementia ;
(b)   Dystonia Musculorum Deformans ;
(c)   Motor Neuron Disease ;
(d)   Ataxia ;
(e)   Chorea ;
(f)   Hemiballismus ;
(g)   Aphasia ;
(h)   Parkinsons Disease ;
(ii)   Malignant Cancers ;
(iii)   Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;
(iv)   Chronic Renal failure ;
(v)   Hematological disorders :
(i)   Hemophilia ;
(ii)   Thalassaemia.

 

From above one can see the difference between disability and specific diseases........ and as such none of them intermingle..............So deduction under both the sections 80DD & 80DDB will be applicable only

A). when any single dependent simultaneously suffers from atleast anyone of disabilities along with anyone of the specific diseases as specified above.

B).  or when there are two different dependents each suffering from such diffrent cause.

Madhu Samb (59 Points)
Replied 02 May 2018

Very well explained sir
2 Like

Ravi Verma (25 Points)
Replied 14 June 2018

can somebody answer my following query on 80dd

1. Can i claim in 80dd for my disabled brother which is residing with my parents but financial support providing by me as parents has no income in present?

2. In section 80dd mentioned expenses on medical treatment including nursing, so in present my brother has no medical expenses as he is 100% disabled with mental retardation.

3. So for his nursing can i take rebate upto 1.25 lac without any expense proof only behalf on self declaration.

4. I have his medical certificate also with 100% mental retardation.
thanks in advance

CA Meet Sagarka (Chartered Accountant) (122 Points)
Replied 31 July 2018

As per the provision contain u/s 80DD dependent means (I) in the case of individual the spouse, children, parents, brothers,and sisters dependent wholly or mainly on such individual for his support and maintenance As you are providing financial support to your brother you can claim deduction u/s 80 DD And it is specifically written in section for nursing therefore you can claim rebate upto 125000

Mohit Goyal (JOB) (94 Points)
Replied 23 July 2019

So can we claim 80DD and 80DDB deductions both in one go ? In one case client's dependent father is having Mental illness and is having required medical certificate w r t more than 80% disability. Also same dependent senior citizen father is suffering from "Parkinsons Disease" as one of listed disease u/s 80DDB and having required bills (pharmacy, test reports, Doctor consultancy etc.) or Approx 85000 in one financial year. So in this case can both 80DD & 80DDB be claimed simultaneously ? Thanks in advance for valuable inputs.

chetna (https://www.tallycloudhub.com/)   (34 Points)
Replied 23 July 2019

Deductions under 80 DD and 80 DDB be claimed simultaneously and for the same dependent what are the supporting documents.


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