Section 80DD of Income tax act

What is Section 80DD?

Section 80DD comes in the law of India Income Tax Deductions. This is a deduction in respect of medical and other maintenance available to an individual who: 

Incurs any form of medical treatment, training or rehabilitation expenditure of a disabled dependant; or

Deposits any amount in schemes framed under Life Insurance Corporation or Unit Trust of India for the maintenance of a disabled dependant.

A lump sum amount or annuity is paid to the dependant or to his/her nominee in whom the dependant draws the benefit incase of death of individual depositing money in the scheme.

Herein, the individual nominates either the handicapped dependant or any other person or trust to receive payment on his/her behalf for handicapped dependant’s benefit.

What if the handicapped dependant predeceases the individual?

In such a case an amount equal to the amount paid to be deposited shall be deemed to be the income of individual of the previous year in which such amount is received by the individual. Accordingly it shall be stated as the income to be chargeable under income tax as the income of the previous year.

How much will be the deduction in section 80dd of Income tax act?

The facility of deduction of Rs 50000 is available in general cases. If the severity of the handicap pf the dependant is high a deduction of Rs 1,00,000 is allowed (as per AY 2009-10).

What all documents are required to accomplish the process of deduction?

It is important for the individual to produce a copy of the certificate issued by the medical board either by Central or the State Government in the prescribed form. A copy of the income tax return of the same year must also be produced.

Who is a dependant?

The term dependant here refers to parents, spouse, children and siblings who are dependant on an individual for maintenance and other basic needs. Any of them must not have claimed for a deduction for their disability. This form of deduction is also applicable to Hindu Undivided Families (HUF).

9 comments to Section 80DD of Income tax act

  • WaliUddin

    What all documents are required to accomplish the process of deduction?

    Can someone explain in detail about this criteria. i have 2 sons who are visually impaired and i have not submitted/requested any certificates for the IT deducation. any information would help me relax on my income tax deducations.

  • kushal thakkar

    My father having 50% handicapped as per civil surgeon certificate issue by state govt. And I m salaried person
    So how can I claim 80 dd ? And which documents provide to my HR department for include in form 16.

  • nand kumar

    What percentage of disability entitles to a rebate under section 80DD for Rs 50,000?

    And what % of disability is required for a rebate of Rs 1 lac?
    my dauther 70% diasability

  • M PANCHANAN PATRO

    May I know what is the exemption of limit in case of my salary deduction for computing of my IT return, in the case of my daughter is a mental retardation with severity.

    • Tarun Goel

      there is no seperate deduction in case of salary computation. Deduction will we same which is allowed for males i.e. Rs. 160000/- In case of your daghter you can avail exemption of Rs. 75000/- Under Sec 80DD

  • P Sarin

    What percentage of disability entitles to a rebate under section 80DD for Rs 50,000?

    And what % of disability is required for a rebate of Rs 1 lac?

  • sps bhutesh

    my mother is paralised.i can claim in 80dd for income tax .kindly advised me.

  • T.G.DAVID

    is encashment of leave pay taxable under the head Salaries?

    Kindly explain

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