Section 80DD of Income Tax Act
Under Section 80DD to claim tax benefits for the expenses incurred on the medical treatment (including nursing), training or rehabilitation of a disabled dependant.
The dependant can be spouse, children, parents, brothers and sisters of the taxpayer.
Any deduction already claimed by a disabled person under Section 80U cannot be claimed again through Section 80DD by his/her family members.
The deduction can only be claimed by resident individuals of India.
It is applicable only an Old Regime.
...Fixed amount of deductions are allowed under Section 80DD, irrespective of the actual expenditure.
Where the disability is more than 40% and less than 80% :– Rs 75,000.
Where the disability is more than 80% :– Rs 1,25,000.
The following disabilities are covered u/s 80DD :
- Autism
- Blindness
- Cerebral palsy
- Hearing impairment
- Leprosy-cured
- Loco motor disability
- Low vision
- Mental illness
- Mental retardation