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query on sec.80DD

Tax queries 3088 views 8 replies

Sec. 80DD and Sec.80DDB gives deduction for the exp. incurred on disabled persons.

My question is whether a person suffering with 'schizophrenia' covered under disablity or not or under severe disability.????

thanks.!!!

Replies (8)

NO IT IS NOT COVERED UNDER SEC. 80DD AND 80 DDB. FOLLOWING IS THE LIST OF DESEASES COVERD UNDER THOSE SECTIONS:

 

 

(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.

thanks!

 Dear Ashish,

                       As Dipesh pointed out the diseases for these sections are specially mentioned in the act..so the disease outside the definition cant be considered i suppose

yup !

 

 The Diseases listed out earlier by Mr.Dipesh is for 80DDB only. For 80D/80U purposes, "disability shall have the meaning assigned to it in clause (i) of section 227 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) 28[and includes “autism”, “cerebral palsy” and “multiple disability” referred to in clauses (a), (c) and (h) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)]" 

As per the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995, -Sec.2(i) “disability” means—

   (i)  blindness;

  (ii)  low vision;

(iii)  leprosy-cured;

(iv)  hearing impairment;

  (v)  locomotor disability;

(vi)  mental retardation;

(vii)  mental illness;

**

**

**

 2 (q)  “mental illness” means any mental disorder other than mental retardation;

In the light of the above, in my opinion, schizophrenia can also be brought under Sec.80DD/Sec.80U, provided it is certified by the District Medical Board(certified as not less than 40%)

            

THANK U FOR THIS PRECIOUS INFO. MR. SRINIVAS.......................

Dear sirinivas, thanx

dear all..

My friend's father became disable person in an accident. Would he claim rebate in his return u/s 80d

thanks in advance.


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