Deductions permitted u/s 80DD of Income Tax Act
Deduction in respect of maintenance including medical treatment
of a dependant who is a person with disability is allowed to
Resident Individual and HUF
Deduction irrespective of actual expenditure
(i)Rs.50,000 for ordinary disability
(ii)Rs. 1,00,000 for severe disability
"Dependent" means
For an individual
(a) His spouse
(b) Children
(c) Parents
(d) Brothers and sister
For HUF
any of its members
"Person with severe Disability" means a person suffering from
80% or more prescribed disabilities.
Other conditions
(i) The dependent relative should be wholly or mainly depend
upon such Individual.
(ii) Such dependent not to claim deduction u/s 80U for the year.
(iii) Medical certificate in Form 10-1A to be obtained and filed
with IT Return.
Basic law of deductions from gross total income - Sections 80A, 80AB, 80C of Income Tax Act
Permissible deductions under Section 80C of Income Tax Act
Deduction against Medical insurance premium paid u/s 80D of Income Tax Act
Medical treatment expenses for specified disease - Deduction u/s 80DDB of Income Tax Act
Interest paid on Education loan - Deduction u/s 80E of Income Tax Act
Interest paid on loan taken for residential house property : Deduction u/s 80EE of Income Tax Act