Income tax exemption u/s 80DD – (Medical treatment of dependent)

Under section 80dd income tax deduction act, the taxpayer avails the tax benefit of expenditure made against disabled family member dependent on them.

There is a separate slot available in ITR form (changed from FY 2017-18) to enter the amount u/s 80DD.

80DD under section income tax act

The person is dependent with a disability – What does it mean u/s 80DD.

According to “Disabilities Act of 1995” if the person includes following disabilities said to be disabled.

  1. Mental disabilities
  2. Low vision
  3. Blindness
  4. Leprosy-cured
  5. Hearing impairment
  6. Locomotor disability
  7. Mental illness
  8. Autism

Also Read: Section 80D Income-tax Act – Tax benefit for (Health, Medical Treatment)

These disability are allowed under section 80DD by income tax authority.

Individual or a Hindu undivided family, who is a resident in India are elegible to claim u/s 80DD.

Section 80dd income tax deduction consists of two sub-sections.

Income tax department u/s 80DD required information considering two subsections.

  • The dependent person with a disability
  • The dependent person with a severe disability

80DD options

Documents required to claim u/s 80DD

For the purpose of claiming u/s 80DD some paper trail is mandatory.

Also Read: What is Fees u/s 234F? (Penalty for Late Filing Income Tax Return)

A proper certificate in a prescribed format (Form 101A) required to submit by the authorized person which certified the disability of the person.

Authorized person include:

  • Chief Medical Officer (CMO) or Civil Surgeon of a government hospital.
  • Neurologist having a degree of “Doctor of Medicine” (MD) in Neurology (or, in case of children, a Pediatric Neurologist having an equivalent degree).

Click here to download of Form 10 1A :

Self-undertaking certificate

You need to submit a self-undertaking certificate which states the details of expenditure and the information is correct and verified.

Amount of Deduction under Section 80DD and Tax Saving

The deduction allowed u/s 80DD:

Also Read: Tax deduction u/s “80G” of Income Tax Act (relief on charity)

  • If the person (dependent)  has at least 40% of any of the specified disability (mentioned above in the article), then he is considered a person with a disability.
  • If the person (dependent)  has at least 80% of any of the specified disability (mentioned above in the article), then he is considered a person with a severe disability.

Note:- If the dependent died and the amount received by the individual, the amount received is taxable under the account of the individual as income.

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