My Father (above 60 years) has Dry Macular Degeneration, It's a non-treatable disease, Can it be claimed under 80 DD? And if yes what document/format to submit to attest it as Form 10-IA is just for autism, cerebral palsy, or multiple disabilities; whereas dry macular degeneration would fall under blindness(partial) or Low vision.
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Is Dry Macular Degeneration covered under 80DD deductions?
Replies (2)
Check if CMO or Civil surgeon certifies him for total or partial blindness. It can fall under blindness category with normal disability, under sec. 80DD IT act.
80DDB or 80U/80DD for macular degeneration:
• Sec 80DDB (specified diseases, Rule 11DD) covers neurological diseases (with 40% or more disability), cancers, AIDS, chronic renal failure, haematological disorders. Macular degeneration (an eye disease) isn't in the list. So 80DDB isn't available.
• If it causes significant vision loss ("low vision" or "blindness" under the RPwD Act, 40% or more disability certified), your father can claim 80U (if he's the taxpayer), or you can claim 80DD (if he's your dependant and you incur expenses for his care), with a disability certificate from a medical authority.
• Medical expenses for a senior citizen without health insurance: 80D allows up to Rs 50,000 for medical expenditure (old regime).
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