CA Final Student (and Trainee Accountant) (373 Points)
23 May 2012
Hi members!
Iam not able to spot the difference between Section 80 DD and 80 DDB (Chapter VI A deductions)
If a person pays (say Rs. 10,000 / 70,000/ 1 lakh)for medical treatment of a dependent, whether he claim under 80 DD or 80 DDB or both? If so, how? Please explain
Giridhar S Karandikar
(Team Lead)
(7543 Points)
Replied 23 May 2012
As per your question the deduction wud be available u/s 80DDB.
Section 80DD talks about the expenditure incurred by the assessee on behalf of dependent with an disability. so if the dependent is disabled then deduction u/s this section would be applicbale.
Howevere u/s 80DDB if the person is only dependant but he is not suffering from any disability then dedn under this section wud be applicable.
as you have stated in your question that the dependant is not suffering from any disability so section 80DDB wud be applicable
GST Live Certification Course (39th Batch) - April 2024 (Weekend Batch) (With Certificate)
"Live class on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance"
CAclubindia
