Section 27a of professional tax and 80dd of it act

Hi,

Please inform whether husband and wife both can claim exemption from paying professional tax for their disabled child under section 27A of professional tax act or only one of them can take, Please provide link to supporting document.

Similarly, can both parents take rebate inder sectio 80DD of IT act individulaly or only one can take? I need supporting document for this also.

Thanks.

Alok