Sec 80dd - actual expenditure necessary ?

Dear Sir,

Incurring expenditure is necessary for claiming deduction u/s 80DD ? (because it says flat deduction irrespective of the expenditure incurred). Copy of Medical certificate is enough ?

If expenditure is not a must, why the section specifies the conditions like " expenditure for medical treatment" or "deposit under any scheme of LIC" etc. ?

Please advise...

vinodaca74 @ gmail.com

Replies (1)

The section 80DD says that the assesse would get a flat deduction of Rs. 50k irresepective of the actual expenditure incurred.

It means that if you incur an expenditure of say Rs.75,000 or say of Rs.30,000, then in both the cases you will get the deduction of only Rs.50k.  This means that you have to incur the expenditure to claim the deduction of Rs.50k

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