Income tax section 80dd

1) 80U is tax exemption for Tax payer and 80DD is tax exemtion for tax payers's  Dependant

2) Both cannot be claimed together. i.e If Tax payer is claiming  under 80U he cannot further claim under 80DD

3) For FY 14-15  40% disability - 50000 is the  limit . This can be shared by both parents to extent of 25000 each and not  50000 each

4) For FY 14-15  80% disability - 100000 is the  limit . This can be shared by both parents to extent of 50000 each and not  100000 each

5)  for FY 15-16 above figures are  75000 and  125000  

Only one Can Claim benefit not all.