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Deduction under section 80DD of the income tax act is allowed to Resident Individuals or HUFs for a dependant-who is differently abled and– is wholly dependent on the individual (or HUF) for support & maintainance.
The section 80DD is applicable for all the resident individuals (without any difference of cast & creed), while HUF is all together different concept, which applies to a type of taxpayer and is applicable to so many sections of the income tax act.1961.
You, as individual, are allowed to take the benefit of the section 80DD provided any of your relative like spouse, children, parents, brothers & sisters is differently abled and– is wholly dependent on you , for whom you have to incure expenses for medical treatment (including nursing), training & rehabilitation of the differently abled dependant.
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