Reg sec 80dd

Originally posted by : CA PRATEEK CHOUDHARY
	Dear All Pls provide me "prescribed format" to claim deduction under sec 80DD for a patient suffering from paralysis. And also provide me conditions to decide on "SEVERE DISABILITY". Complete response will be higly appreciated. Thanks

1) FORM NO. 10-IA (attached below)

(Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 80DD and section 80U)

2) Person with severe disability means—

(i) a person with eighty per cent or more of one or more disabilities, as referred to in sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995
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Here, “disability” means— blindness, low vision, leprosy-cured, hearing impairment, locomotor disability, mental retardation, mental illness. (As per Sec.2(i) of Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995)
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or, (ii) a person with severe disability referred to in clause (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999
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Clause (o) says that, “severe disability” means disability with eighty per cent or more of one or more of multiple disabilities.
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Here multiple disabilities means a combination of two or more disabilities. The meaning of disabilities remains the same as mentioned above.