Section 80dd leg amputation

Is deduction u/s 80U/80DD applicable for person/relative for disability from amputation of legs by surgery due to Diabetes?

Replies (4)

Not allowed.

Thank you for your prompt answer. It would be helpful if you could elaborate. It is a disability where a person is unable to walk. Could you please share any case law if available.

Refer: https://www.incometaxindia.gov.in/_layouts/15/dit/Pages/viewer.aspx for Rule 11DD and

https://indiankanoon.org/doc/1359678/ for disability referred u/s. 80U of the act.

my wife 69 years old got her right leg from hip was amputated due to injury combined with diabetic gangrene whether I am eligible to claim 80 ddb .

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