Section 80DD Claim

Yes, file Form 10 IA online before filing ITR.

There is a deduction available under Section 10(14) of the Income Tax Act for a salaried individual in respect of the allowances or benefits granted to meet the cost of travel on tour or on transfer, daily charges incurred on the conveyance in performance of duties of an office, or to meet the expenditure on helper.

However, the deduction for dependents that you mentioned (Rs. 1,25,000.00) does not fall under this section. Instead, deductions for dependents are generally claimed under different sections of the Income Tax Act, such as Section 80C, Section 80D, etc., depending on the specific nature of the expenses.

For example, deductions for certain investments (like EPF, PPF, life insurance premium, etc.) are claimed under Section 80C, while deductions for medical insurance premiums are claimed under Section 80D.

If you have dependent family members and you are eligible to claim deductions for them, you should refer to the relevant sections in the Income Tax Act and file the appropriate forms accordingly. As a salaried employee, if you are using ITR-1 (Sahaj) to file your income tax return, you can claim certain deductions under Section 80C and 80D within ITR-1 itself, without the need to upload additional Form 10 IA.

For further more detailed information on this topic visit: Deductions under Section 80CCD of Income Tax

To read more such trending content, visit Swipe Blogs.

Form 10-IA for 80DD:
• Form 10-IA (medical certificate) is mandatory for 80DD only for autism, cerebral palsy, and multiple disabilities. For other disabilities, a certificate from the prescribed medical authority (Rule 11A) suffices.
• From AY 2024-25, the ITR asks for the certificate details (date, UDID, and the Form 10-IA acknowledgement if applicable). The CPC has denied 80DD where 10-IA wasn't filed in some cases. Filing 10-IA (where applicable) avoids issues.
• Salaried employees can claim 80DD in ITR-1 (old regime). The amount is Rs 75,000 or Rs 1.25 lakh (severe).