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Have a disabled dependent? Save income tax using section 80DD

Do you have a handicapped dependent? Do you incur expenses on his or her maintenance? Do you undertake expenditure for their medical treatment? Have you invested in an insurance policy, where the beneficiary is your disabled dependent?

If yes, you could be saving income tax under section 80DD of the Income Tax Act.

[Article inspired by a query from reader M K Pratap]



Having a disabled dependent can be a very big responsibility. Apart from being fully responsible for the person, you can also incur a lot of expenditure for them.

The Income Tax Act comes to your rescue in this situation. Section 80DD of the IT act provides you a facility of claiming a deduction if you have a handicapped dependent.

How much income tax can you save?

The deduction allowed is Rs. 50,000 / Rs. 75,000 depending on the extent of the disability of your dependent.

A deduction of Rs. 50,000 is allowed if you have a disabled dependent. Whereas a deduction of Rs. 75,000 is allowed if your dependent has severe disability.

Remember: this is a lump-sum deduction, and doesn’t depend on the amount that you spend on the disabled dependent.

The income tax that you can save would depend on the tax bracket that you fall into – it can range from Rs. 5,000 to Rs. 15,000 (for Rs. 50,000 deduction) or from Rs. 7,500 to Rs. 22,500 (for Rs. 75,000 deduction).

(To know the current income tax slabs, please read “Budget 2008 – Impact of Income Tax Slab / Bracket Changes on You”)


How do you qualify for this deduction?

You can claim deduction u/s 80DD if:

1. You spent on the medical treatment, training and rehabilitation of a disabled dependent (Amount spent for nursing is considered as expenditure on medical treatment)

Or,

2. You paid an amount for a scheme (offered by Unit Trust of India (UTI), Life Insurance Corporation (LIC) or any other insurer) meant to take care of the maintenance of your disabled dependent in case of your untimely death.

Some considerations for the insurance premium

  • Not all schemes qualify – there are specific schemes meant for this purpose. Life Insurance Corporation (LIC) has a policy specifically for this purpose – it is called Jeevan Aadhar Plan.
  • The policy has to insure your life. That is, it should be in your name.
  • The policy has to pay an annuity (a fixed amount every year) or a lump sum amount for the benefit of the disabled dependent
  • As the nominee for the policy, you need to name either (a) your disabled dependent, or (b) any other person or trust that would receive the money for the benefit of your disabled dependent
  • In case your disabled dependent predeceases you (that is, dies before you), the amount in the policy is returned to you. This would be treated as your income for the year in which you receive it, and would be fully taxable in your hands.


What is considered as disability?

Disability would be as defined by the “Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995”.

It includes the following:

  • Blindness
  • Low vision
  • Leprosy-cured
  • Hearing impairment
  • Locomotor disability
  • Mental retardation
  • Mental illness

A person with disability means a person suffering from not less than 40% of any of the above disabilities.

Severe disability means 80% or more of one or more of the above disabilities.

Who is qualified to claim this deduction?

Any individual or a Hindu Undivided Family (HUF) can claim this deduction.

Please note that the individual or HUF has to be a resident of India – a non-resident Indian (NRI) can not claim deduction u/s 80DD.


Definition of relative: Who can be your disabled dependent?

For individuals, your spouse, son / daughter (any child), parents and brother / sister (siblings) can be your handicapped dependents.

For HUFs, any member of the HUF can be a disabled dependent.

The disabled person should be wholly or mainly dependent on you for his / her support and maintenance, and should not have claimed deduction under section 80U.

What are the requirements?

You need to have a proof of disability for your dependent to claim deduction under section 80DD. You need to get a certificate of disability from relevant medical authorities.

For people having Autism, Cerebral Palsy or multiple disabilities, form number 10-IA needs to be filled up. There are two other formats for mental illnesses and all other disabilities.

(Please scroll down to download the forms / formats / specimen)

The relevant authorities who can sign these forms are:

- A Neurologist having a degree of Doctor of Medicine (MD) in Neurology (or, in case of children, a Pediatric Neurologist having an equivalent degree)

or

- A Civil Surgeon or Chief Medical Officer (CMO) of a government hospital

Downloadable Forms

Here are the forms (or format of certificates) that you would require to claim deduction under section 80DD.





Form / Format Purpose
Download Form 10-IA For Autism, Cerebral Palsy or multiple disabilities
Download the format Certificate of mental retardation
Download the format Certificate of any other disability

(You need to be logged-in to download the forms / certificate formats. Please take advantage of the free registration that takes less than a minute. To know the benefits of registration, please click here.)

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Comments

  1. Hi I have my sister who is 90% mentally not fit.But i ve not spend any amount for her treatment nor i ve any insurance cover.
    Also My dad is retired person ,so my sis is fully dependent on me.

    Can i claim deduction for this case either in section 80dd or 80 u
    & how much i can claim plz let me knw.

    Thanks Alot in advance Raag

  2. Anonymous says:

    Thanks For Your Valuable Reply
    Just now i got a reply from my finance dept. (At Office) that i can claim this only when i HAD spent for some medical treatment or if i ve some Insurance policy on her name

    but right now i dont ve both.SO i am asking only for maintaince cant i be eligible.

    Plz help

  3. Hello Mr. Kulkarni,

    Section 80DD says that you can deduct Rs. 50,000 / Rs. 75,000 from your income if you have spent on medical treatment of a disabled dependent or if you have paid premiums of certain insurance policies.

    It DOES NOT say that the amount spent is deductible upto Rs. 50,000 / Rs. 75,000. Thus, the interpretation is that Rs. 50,000 / Rs. 75,000 is deductible irrespective of the amount actually spent by you provided that you have spent something. (So, you still need som proof about the expenditure)

    You can probably take the opinion of a practising chartered accountant (CA) since the amount involved is not small. If your company still doesn’t agree, you can claim the deduction in your IT return and claim a refund.

    (You can also check the exact wording of the section here: http://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2008ITAct/section80DD.htm

  4. Thanks Alot Raag for your valuable reply

    Just now I got reply from my office finance dept. saying tat i should ve spend some amount i.e. for medical , insurance etc.But i ve not done any of these.

    So still would i be eligible to get this deduction.
    If possible can u give me a link or some kind of reference in order to show the same at office .

    Thanks Alot In advance Raag

  5. Hi Amit,

    You should be able to claim deduction u/s 80DD.

    The amount depends on the percentage of disability – if it is certified as 90% by the authorities, you should be able to claim deduction of Rs. 75,000. Else, it would be Rs. 50,000.

  6. R.Kulkarni says:

    Thanks a lot for giving this much responce.But my office says me to produce any circular of IT deptt,which shows that even if I spent Rs.100 on my child, I will be eligible to get full Rs.50,000 exempted.Means I have no need to produce the details of expences.

  7. Anonymous says:

    Somewher i read this :- Section 80DD permits deduction of up to Rs. 50,000 for maintenance including medical treatment of a disabled dependent with the deduction enhanced to Rs. 75,000 in case of severe disability

    I am not spending anything for her treatment(not needed actually) nor any LIC I ve .
    So still, can i claim the deduciton under 80dd for supporting my sis or for her maintainance

    Thanks alot for ur reply in advance

  8. Thanks A ton raag

  9. Dear Mr. Kulkarni,

    as mentioned in the previous comment’s reply, you do need to have spent some amount on medical treatment of your dependent to claim this deduction.

    However, Sec 80DD does not specify that you can only claim the spent amount as deductible.

    So, even if you spend Rs. 100 on the dependent, you can claim the full Rs. 50,000 / Rs. 75,000 as deduction.

    The main document that you would need is certification about the disability – it has to be greater than or equal to 40% to get this benefit.

  10. R Kulkarni says:

    hi,
    My 15 year old daughter is MR, and distt.medical board declared her in moderate catagory.I am a central govt. servant.I want to know that is it necessary to produce the details of expences done on the child to get exemption of Rs. 50,000/- and if it is not necessary, then what document should I produce in my office ?

  11. Hi Amit,

    No problem at all – I am glad that I could help.

    You office is in fact right – you need to have spent some amount on medical treatment of your dependent to claim this deduction.

    But remember – section 80DD does not specify that you can only claim the spent amount as deductible. So, even if you spend Rs. 100 on the dependent, you can claim the full Rs. 50,000 / Rs. 75,000 as deduction.

    Here is a link to the relevant section:
    http://law.incometaxindia.gov.in/TaxmannDit/DispCitation/ShowCit.aspx?fn=http://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2008ITAct/section80DD.htm

  12. Hi,

    Your office is right in saying that amount spent on education can not be counted towards section 80DD expenditure. The expenditure has to be on medical treatment, or related things like payment for a nurse, etc.

    However, as I mentioned to Mr. Kulkarni, my interpretation of section 80DD is that if you have spent ANY amount on mendical treatment (or premium payment), you should be allowed the full deduction of Rs. 50,000 / Rs. 75,000.

    It would be appropriate to consult a practising chartered accountant (CA) regarding this.

    One request: Can you update me & all the readers about the CA’s opinion through the comments here? That way, all of us would benefit!

    Thanks.

  13. S. Narayana says:

    Sir,

    I am in the same problem as written above by R. Kulkarni.
    I have PH dependant and my office is asking to show full 50,000/- expenditure on medical treatment or LIC Jeevan Adhar or UTI.
    I am spending Rs 77000/- for education of my PH dependant. But my office is not accepting this educational expenditure towards “maintenance (training and rehabilitation) of PH dependant”.
    I am informed that training and rehabilitation (given in section 80DD) will be considered in medical training and Medical rehabilitation only.
    I am also informed that education will not come under training and rehabilitaion.
    I am planning to approach CA. I request your guidelines
    Thanks
    Narayana

  14. Hello K K Biswas,

    Cancer is not considered a disability, and therefore, you would not be able to claim any deduction under section 80DD.

    However, you should consider section 80DDB, through which you can deduct any amount paid towards medical treatment of certain diseases – including melignant cancers.

    You can deduct upto Rs. 40,000 (Rs. 60,000 for senior citizens) from your income. You can also claim deduction for amount spent on certain disabled dependents, including your parents.

    Please read “Deduction of expenses on medical treatment – Section 80DDB” for all the details.

  15. K K BISWAS says:

    My father suffering from CLL & dependent on me . Can i avail the benefit of 80DD , is CLL ( A type of Blood Cancer )is covered under 80DD

    thanks

  16. Anonymous says:

    Hi Raghu,

    Probably your company people are asking for it in the prescribed format. You can download these formats from the article above (you need to be logged-in).

    If the company people still don’t agree, you can claim the deduction in your IT return and get a refund.

  17. sir

    my mother has vision impaired one eye 100% damaged other eye 70% damaged. the civil hospital doctor is not writing % damage on certificate.

    How can i claim 80 dd rebate? I do not spend any money on her treatment but give some money for care.

    kindly help urgently

  18. Anonymous says:

    Hi,

    It is necessary for the doctor to write the percentage of disability on the certificate, as the deduction is allowed only if the disability is at least 40%.

    Please talk to the doctor and explain the situation to him.

    Also, it is necessary to spend some amount on the medical treatment or medical care (like for a nurse) – giving money for taking care of day-to-day expenses does not make you eligible for this deduction.

  19. Anonymous says:

    Hi Raghu,

    Well, a private certificate would not do. It has to be in the prescribed format as mentioned in the article.

    Claiming it in IT return:

    If the company people do not agree, it means they would be cutting more TDS from your salary.

    You can claim the deduction in your IT return (under chapter VI deduction). Thus, your taxable income would reduce, and the corresponding tax would also reduce.

    Since your company would have cut more TDS than necessary, you can claim a refund.

  20. Anonymous says:

    Still they are not agreeing for private certificate….Any weblink to show them the details. please guide how to submit when IT return

  21. My mother has Hearing impaired one Ear 90% damaged other Ear 85% damaged. the civil hospital doctor is mentioned in their letter head and given. But my company people are asking for Government disability letter. What to do in this situation

    kindly help urgently

  22. Anonymous says:

    Hi Anil,

    You can not claim deduction under both 80dd and 80ddb at the same time.

    Claiming deduction under section 80dd would be better in your case, as it gives a higher deduction of Rs. 75,000 for severe disability.

  23. I have a 18year old bor who is having autism. I am spending for him on medical expenses and some amount for his occupational therapy. I have also taken a specific policy for mentally retarded persons on my first son who is a normal person with nominee of my second son who is autistic. I am paying the premium. Can I claim expenses relating to occupational therapy and insurance premium under section 80DD and medical expenses under 80DDB. please clarify.Whether my emploer can consider this both section while deducting TDS.

  24. I am having a son who is autustic patient. I am spending for his medical expenses and giving him occuational therapy. I have also taken a specified policy designated for the special persons in the name of my first son (who is normal) with nominee as my second son who is autistic paying premium of Rs.10000/-.The premium is paid by me. Can i claim deduction under section 80DD 80DDB. Please clarify. I will be possible to produce certificate from the Dr. Can my employee take this into account for the deduction og TDS

  25. i have spent 3000000 for my daughter’s medical treatement and treatement still continuing she is 90% blind can i claim a deduction of 80dd and 80ddb ata time

  26. Anonymous says:

    Hi Lakshminarayanan,

    Deductions under both sections 80DD and 80DDB can not be claimed for the same person.

    (IN any case, I do not believe mental retardation is covered for claiming deduction u/s 80DDB)

  27. lakshminarayanan says:

    can assesse can claim both sec 80DD and 80DDB for Mental Retardation dependent, plz clear my doubt

  28. Babli Rana says:

    Hi

    My son is 5 years old. He is totally depending on me I want to know what is the criteria of tax saving and any suggesions for me.

  29. Anonymous says:

    Hi Babli,

    The tax benefit is available only if the dependent is mentally or physically challenged. So, if your son doesn’t fall in that category, no income tax benefit would be available to you.

    However, if you pay tuition fee for your son, it would be deductibel from your taxable income under section 80C.

    Please read “Saving Income Tax – Understanding Section 80C Deductions” for more.

  30. Anonymous says:

    Hi Sumathi,

    Deductions under sections 80DD and 80DDB can not be claimed simultaneously for the same person.

    Also, I do not believe Autism is covered for claiming deduction u/s 80DDB.

    In any case, you should be able to claim deduction under section 80DD as you are spending on your son’s medical expenses and therapy. (The insurance policy wouldn’t count as it is not in your name).

    If you provide the documentation prescribed in this article, your employer would consider this deduction while calculating the TDS.

  31. Manoj Kumar says:

    sir

    one eye of my mother has zero vision other eye has 6/36 can i claim 80 dd benifit.

    if yes how

  32. Anonymous says:

    Hi Manoj,

    If you can get a certificate of disability from relevant medical authorities, you should be able to claim the deduction.

  33. Anonymous says:

    Hello Mr. Rao,

    The professional tax would be fully exempt from income tax.

    I am not sure what you mean by PLI, but the amount paid for PF would be deductible from your income under section 80C.

    (Please read “Saving Income Tax – Understanding Section 80C Deductions” for full details)

    Since the construction of the house is not over, you would not be able to claim the registration / stamp duty as deductible from your income.

    For the EMIs and interest paid through them, you would be able to claim income tax benefit only after you get possession of the house.

    (Please read “Income Tax (IT) Benefits of a Home Loan / Housing Loan / Mortgage” for full details)

    Amount spent on medical treatment (self or some dependents) can be deducted from your income under section 80DDB.

    However, it is only for certain specified diseases. Paralysis is not covered there – so, you would not be able to deduct Rs. 16,000 from your income.

    (Please read “Deduction of expenses on medical treatment – Section 80DDB” for full details)

  34. sir,

    My salary particulars are as under

    Total Salary: Rs.2,32,000/-
    PF AND PLI : Rs.23,000/-
    PROF TAX: Rs.1800/-

    Recently I have purchased a plot for construction of house by availing a Staff Housing Loan. 20 % of total eligibility is released for purchase of plot by the Bank.
    I have to constuct the house as per guidelines by the Bank (i.e., within 24 months).

    I have incurred the following expenses from my savings:

    Registration Fee : (Stamp duty): Rs.43,200/-
    Housing Loan Interest: Rs.20,000/- (Availed Rs.4,00,000/- July 2007).
    Instalments of loan released for the purpose of house: Rs.25,000/-.

    Please guide me how much expenses i can deduct from my sources.

    ——————————————————————–

    Secondly Recently My father expired who was treated for paralysis. Total Medical expenses incurred by me Rs.35,000/- and I got the reimbursement of Rs.19,000/(Not included in my Total salacy mentioned above). Sir, Can I deduct Rs.16,000/- from my salary ?

    Please kindly send your advises to my email ID
    GRK_KGR@yahoo.com

  35. Anonymous says:

    Hi Mothilal,

    I fail to understand how ca company can not consider these sections! In any case, please try talking to your HR or Finance department and try to convince them.

    If they still do not agree, the only option for you is to claim these deductions when you file your return, and claim a refund.

    Don’t worry – you would get you due deduction one way or the other!

    A request: Since you have been claiming these deductions, can you please write about your experience (getting the certificate, etc) so that our fellow readers can also benefit? Thanks!

  36. from where I can get the circular of professional tax , road tax exemption for disabled person. Is there any exemption of sales tax when a disabled person buy a four or two wheelar vehical.

    • Is any rules/ provisions/circulars of govt. of india to purchase petrol /diesel at concessional rate from Indian Oil Corporation Ltd., Hindustan Petroleum Corp. Ltd. etc.by a disabled/ physically handicapped person for his/her own vehicle ?
      Kindly, mail the informations/ circulars/rules/ procedurs regarding this or from where one can get this documents, on my Email ID .
      THANKS.
      B P Singh.
      Mob.09905090448

  37. iam a handicapped 70% i have 80dd certificate and i get 75000 benifit in income tax . i heard there is also exemption in road tax , vehicle tax on purchasing new cars ………. is that true .. if so tell me brief

  38. Mothilal Amarnath says:

    Hi,
    My father is physically handicaped due to spinal injury…Also we have Govt medical board certification for the illness .I got Tax exeption for 75000 in my all previous organization.But for my curent organization does not considering the following section like 80G 80DD.
    So please guide me how to get tax benifit in this case.

    Thanks and Regards,
    Mothilal Amarnath

  39. Anonymous says:

    Hi Sachin,

    Please see the above answer (Re: 70 % ph)

  40. Anonymous says:

    Hi Prem,

    These are state subjects, and the rules depend on the state you are living in. Therefore, you would need to check rules specific to your state. Following are some websites that you can consider.

    A request: Since you have been claiming the 80dd deduction, can you please write about your experience (getting the certificate, etc) so that our fellow readers can also benefit? Thanks!

    http://www.maharashtra.gov.in
    Government of Maharashtra

    http://finance.mah.nic.in
    Finance Department, Maharashtra

    http://www.delhisalestax.com
    Sales Tax, Delhi

    http://www.tnsalestax.com
    Sales Tax, Tamilnadu

    http://www.rajtax.net
    Sales Tax, Rajasthan

    http://goidirectory.nic.in
    Official Directory of Government Website

    http://www.incometaxmumbai.nic.in
    Income Tax Mumbai

    http://www.mumbaicustoms.gov.in
    Mumbai Customs

    http://www.apcommercialtaxes.gov.in
    Salestax, Andhra Pradesh

    http://www.bihar.nic.in/comtax/Welcome.htm
    Salestax, Bihar

    http://www.gujaratsalestax.gov.in
    Salestax, Gujarat

    http://www.haryanatax.com
    Salestax, Haryana

    http://hptax.nic.in
    Salestax, Himachal Pradesh

    http://www.jharkhandcomtax.nic.in
    Salestax, Jharkhand

    http://www.kar.nic.in/ctax
    Salestax, Karnataka

    http://www.kerala.gov.in/dept_taxes
    Salestax, Kerala

    http://www.mptax.net
    Salestax, Madhya Pradesh

    http://ori.nic.in/salestax
    Salestax, Orissa

    http://stpam.org
    Salestax Practioner Association, Maharashtra

    http://goagovt.nic.in/documents/salestax/index.htm
    Sales Tax, Goa

    http://wbcomtax.nic.in
    Sales Tax, West Bengal

    http://www.pextax.com
    Government of Punjab

    http://goi.nic.in
    Government of India

    http://www.salestaxindia.com
    Insta VAT

    http://www.manipurtaxation.nic.in/VAT/VATwelcome
    Vat in Manipur

    http://www.daman.nic.in/
    VAT in Daman

    http://meghalaya.nic.in
    VAT in Meghalaya

    http://dgft.delhi.nic.in
    Directorate General Foreign Trade

    http://gov.ua.nic.in/finance/index.htm
    Uttaranchal

    http://finmin.nic.in/index1.html
    Govt. of India, Ministry of Finance

    http://tripura.nic.in/taxes
    VAT in Tripura

    http://www.meraconsultant.com
    Mera Consultant

    http://www.comtax.cg.nic.in
    Government of Chhatisgarh

    http://chandigarh.nic.in/tax/welcome.html
    Chandigarh

    (Taken from http://www.caclubindia.com/experts/experts_message_display.asp?group_id=32646)

  41. Adithya says:

    Dear Sir,

    My fathers sister (my aunt) has 99% mental retardation. Can I claim deduction under Sec 80DD. She is completely dependent on me since my father is retired now.

  42. Anonymous says:

    Hi Adithya,

    Only your spouse, child, parents or siblings can be considered as your handicapped dependents.

    Therefore, unfortunately, you would not be able to claim any deduction.

  43. Hi,

    I have disability 75%. So, how much can i clain from these section. What is difference between 80DD and 80U. And, what amout can i clain from these two section seperatly. Here, my dought is by producing the certificate itself can we claim or is it compalsory make LIC to dependents. In that mean, total, how much can i claim for disable person.

    Thanks
    -Madhav

  44. Vinay H. says:

    Respected Sir,

    Had a request to you for my friend, who is having disability of 42%.

    I would like to know about the benifits in the professional tax and transport (Indian railways)/ concessions if any.

  45. Kishore Dutt says:

    Hello,
    I need your advice to claim IT benefits under Sec80DD.
    My son was born with a congenital anomlay- missing phalanges in total on his right hand. he doesnt have any of the five fingers. We have started surgeries to atleast get his right hand to assist in some way, though it is not possible to rebuild the same. In this process, we are incurring expenditure which as of now, are not eligible to be claimed under any available insurance schemes- government and private, because this being an external congenital anomaly. Please advice for claims under Sec80DD or anything else.

  46. Anonymous says:

    Hi Madhav,

    80DD is for a disabled dependent, whereas 80U is to claim deduction if a person is dependent himself.

    A claim can not be made under both sections together. So, for you, section 80U would be applicable.

    For all the details like the procedure and the deduction allowed, please read “Are you disabled? Save income tax under section 80U“.

  47. Anonymous says:

    Hi Vinay,

    I would do some research and write an article about it. Thanks for suggesting a good topic for an article!

  48. Anonymous says:

    Hi Kishore.

    I am sorry, but I do not think that this is covered under any section of the IT act. Therefore, you would not get any income tax benefit for this.

    Section 80DDB does deal with deductions with respect to medical expenditure, but even that section is for specific diseases, and your treatments would not qualify.

  49. Anonymous says:

    Hello Ram,

    The relevant details have been mentioned in the article.

  50. Anonymous says:

    Hi Raag,
    I want to claim tax deduction under Section 80DD. for this do I need to submit any expinditure proofs? Please guide me regarding this.

    Thanks&Regards,
    Ram

  51. Dear Sir,

    I was going through your site and decided to write to you for advice.

    My son has a rare genetic diorder called Duchenne Muscular Dystrophy. Though there is no cure currently, experts in the field (globally) are optimistic that a cure can be realistically expected by 2011 or 2012. However the treatment that is going to come will be really expensive. A conservative estimate would be around Rs 1 Cr an year. My husband is a defence officer and we have no means to earn this kind of money.

    We were thinking of starting a trust or a simple bank account in his name so that friends and relatives (in India and abroad) could donate on a regular basis so build up some corpus so that by the time we are in 2012 we can think of starting our son on the treatment.

    Request you to please guide us on how to go about it and also the tax implications of the same. We are totally ignorant about all this and just want to do something for our son

    Your advice will be trully valuable. Look forward to hearing from you on the same.

    Thanks and regards

  52. Anonymous says:

    Hi RB,

    I am sorry to hear about your situation. Let’s hope that the sure is invented soon…

    In my opinion, starting a trust would be a very good option. You can create a trust with the sole beneficiary being your son.

    A trust would be a separate legal entity, which means that all the deductions (section 80C, etc) would be applicable to investments made for it. Also, the basic exemption limit of Rs. 1.6 Lakhs would also be applicable to it.

    Thus, creating a trust and investing through it would be more tax efficient than investing yourself.

    You can also try to apply and get certification for 80G deduction (people donating get 50% deduction of donated amount for income tax). This would help you provide an incentive to donors.

    Wish you luck in collecting the necessary amount…

  53. Devender Gupta says:

    Hello Sir,

    I have two kids 11yrs & 8 yrs both are with 70% & 90% declared disablity by the medical board of govt hospital & both are spastic children.

    My request is please let me know how much amount of exemption I can avail in income tax return? Can I avail exemption saperately for both children (Rs. 75000X2) or only up to Rs. 75000/-

    With Regards
    Devender Gupta

  54. Prashant Kadam says:

    sir,

    Let me know the expeses incurred after treatment of Angioplasy of sr citizen are cover u/s 80-dd or any other sec of IT act.

  55. Anonymous says:

    IS DOWN SYNDROME(TRISOMY-21 & MOSAIC) CONSIDERED AS A DISABILITY AT TO WHAT EXTENT CAN A CLAIM BE MADE 40% OR 80% DISABLITY.WHICH AUTHORITIES CAN CERTIFY FOR CLAIMING DEDUCTION UNDER SECTION 80DD. AND IF NOT INCLUDED BY THE IT DEPT IN THE LIST WHOM WE SHOULD WE APPROACH AND HOW. MANY CHILDREN ARE BORM WITH THESE CHROMOZONAL DEFECT. COMMENT OR ADVISE ARE WELCOME AND WILL BE VERY HELPFUL.PL OBLIGE.

  56. Anonymous says:

    Hi Devender,

    In my opinion, the exemption amount is a total amount irrespective of the number of children with disability.

    Therefore, you would not be able to claim the deduction twice if you have 2 children with disability.

  57. Anonymous says:

    Hi Prashant,

    Angioplasty is not covered in the list of disabilities covered under section 80DD.

    Therefore, you would not be able to claim any tax benefit for this treatment.

  58. Anonymous says:

    Hi Mehul,

    I am not sure if down syndrome is classified as mental retardation. I believe the best authority to comment on this would be a doctor from a government hospital.

    The certification would be as mentioned in the article.

  59. Hi N V Rao,

    This premium would qualify only under Sec 80DD. The same premium can’t be claimed twice.

  60. Dear Sir, I am paying premium yly under Jeevan Aadhar Policy of LIC of India. Can I claim both exemption amount under Sec.80DD and Income tax rebate under Sec.80C..?

  61. Hi Sir,
    I want to file tax returns for 2008-09 with claiming benifit from section 80DD. Is it possible to file returns now for 2008-09? If possible upto which month can I file returns?

  62. Hi Javvaji,

    Yes, you can file a revised return any time – there is no time limit.

  63. I am a hearing impaired person and my spouse is also hearing impaired.we have 100 % hearing disability. We have got certificate by govt hospital declaring severe disability. can i claim deductions both under section 80U and 80DD . Please clarify and guide.
    Thanks.

  64. Anonymous says:

    Hi Raag,

    Thanks you for such good and wide range of infomation.

    I want to know that can i claim deduction for two disble dependent in section 80dd or 80 u
    if yes then how much i can claim plz let me knw.

  65. dheeraj mishra says:

    hi raag
    I want to claim tax deduction under Section 80DD. for this do I need to submit any expinditure proofs? Please guide me regarding this.

    Thanks&Regards ;-dheeraj

  66. Jigar Shah says:

    Dear Sir,

    Mt Query is that my dad got a brain stroke in 2007 and till date his entire body is paralysed.

    The brain stroke was severe and due to the same, he cannot even move his eyelids, no voice…i mean completely paralysed. We feed him via rice tube etc etc

    Due to the same we incur medical, nursing etc of around 22,000 every month.

    Can we claim the said expenditure under section 80 DD

  67. for Brain stroke which forms should I download i.e 10-IA or the other two mentioned.

    Can I get the authorization from Neurologist, as mentioned?

  68. my mother went through a surgery of brain last year and now she cant see from both of her eyes.
    we have spent some 4 lakh on treatment .my father as a retired gov person got re-imbursed only 1.5 lakh .
    Can I claim deduction under 80DD .what’s the requirement .what papers i need to submit??

  69. which forms i need to submit..
    or if i take LIC jeevan adhar policy for my mother suppose for Premium Rs 10,000 . How much I can claim for deduction ?
    10000 premium or 1 lakh or both ??

  70. B. Kamboj says:

    My mother went through a surgery of brain last year and now she cant see from both of her eyes.
    we have spent some 4 lakh on treatment .my father as a retired gov person got re-imbursed only 1.5 lakh .
    Can I claim deduction under 80DD .what’s the requirement .what papers i need to submit??
    which forms i need to submit..
    or if i take LIC jeevan adhar policy for my mother suppose for Premium Rs 10,000 . How much I can claim for deduction ?
    10000 premium or 1 lakh or both ??

  71. Hi

    My dad suffered a heart attack and brain stroke. He was in a state of coma (no hand movement no leg movement, no response) for a period of more than 2 weeks. Later on he expired.

    I have incurred the complete hospital charges of more than rs 2.5 lakh.

    Am i eligible to claim deduction under section 80DD.

    Thanks
    Prasad

  72. IN THIS FORM THERE IS MENTION OF CERTIFICATE & REGISTRATION No. , FROM WHERE TO GET IT.PL. WRITE.

    MAH_JAIN@REDIFFMAIL.COM

  73. Is it possible to get benefits under 80DDB for the treatment of my father, and under 80DD for my brother who is handicapped in the same year? Please advice.

    Thanks,
    Murugesan

  74. jayan kerala says:

    Im a aided school teacher. My brother MR.I submit return And Declaration to higher authorities to pass my salary bill.I have to pay income tax. Even then they asked me to produce vouchers and medical bill to proof my section 80 dd claaim . What are the proofs I to submit to get the 80 dd claim benifit?

  75. Pritesh says:

    My dad has Pakinson’s disease and severe problem in brain. So we have certificate of physical disable of 50 % diaablibilty on 1 st March. But i have spent more than 1lakh in last year. Can I use last year medical bill (before 1st March) for tax exemption while filing tax return

  76. Sir,

    Please give me a % criteria for blindness. Completely or Partially. On which ground they are considering the %. Poor vision has how much %. This I want to know the ground as far as medical term is concern. Tell me % of vision loss for disability certificate.

    D N Kapadia

  77. Bhairvi Lotia says:

    Hi,

    My mother is suffering from Multiple Myloema and undergoing treatment in a private hospital in Mumbai. Can the doctor of this hospital sign on Form 10 IA? we are not able to find any oncologist working with a government hospital in Mumbai.

  78. Timothy A king says:

    My daughter 18 at the time was hurt in an automobile crash were she suffered a TBI traumatic brain injury along with other less life altering injuries,this happened Dec 6th,2008. She was in California living with a friend after the accident my-x wife filed for conservator ship over my daughter, I took months off of work hired a lawyer,fought it and got the conservatorship removed.My daughter came home with me in April 09 and i supported her up to where she started receiving SSI in Oct of 09. She stills lives with me at this time and is still on my insurance even though she is now 19 years old. Im wondering can I claim any of the expenses, example:lost wages,airfare,lawyers fees, costs for supporting her while living with me ect.

  79. S Narayana Rao says:

    My spouse (with 40% of disability – handicapped) is my dependent. I am working as a Teacher (Government of Andhra Pradesh). Kindly inform me how much amount I can get exemption.

  80. My father is paralysed & his left side of body is not working. he is dependent on me.
    can i claim exemption under 80DD.

  81. hi Raag,my father is suffering from IDDM with paralysis with hearing impairment he is 65yr old and totally dependent on me I had disability certificate given by Superintendent of medical college having 90%disability for hearing loss,how much exemption can i avail for my father u/s 80DD? can i had to submit 10-IA form to avail the benefit.

  82. Arunkumar says:

    The Disabled Persons are entitled for some transport allowance. It is given to understand that the same are not taxable to the tune of Rs.1,600.00 per month.

    Please advise under which section of IT Act, the same is permitted. Also, give the precise picture on the subject matter.

    With Regards
    A K Nair

  83. I am a disabled person .my monthly salary (12,000) but detected to PT 100/- rupees( per month) please pt exemption GO proof particulars

  84. Chandra Nath Sharma says:

    My friend’s son is 100% disability. My friend is a State Govt employee. Who will responsible to deduct 80 DD. From where
    his deduction ? Her DDO called him that he will not deduct 80DD from his salary.

  85. ratnagiri ramkumar says:

    My age is 45 years and I am working in a private company.
    My father aged 80 years old is fully deaf and he receives a Railway pension for Rs 8000/- per month.Am I eligible to claim income tax rebate under sec 80DD on the basis of incurrence of maintenance expenses on my father by purchasing LIC scheme “Jeevan Aadhar”?
    Can you please clarify this issue?

    Regards
    R.Ramkumar

  86. Anonymous says:

    Hi sir ..my sister is mentally retarded and my father used to get tax deuction under the section 80DD. but now since he retired from the service , can i avail the same deduction. if yes then do i require a new medical certificate as the previous one was on my fathers name. kindly advise.

    regards
    abhishek

  87. mr. manohar raghunath kamdi says:

    sir,
    myself manohar kamdi working in college my resident is chandrapur sir my daughter is physicalhandicape disablity is deaf & damb) in my salary i have no incometax charges please send me a application form of g.r of exption in incometax for physicalhandicape

  88. Dear sir,

    I’m trully thankful to you for your impeccable service of providing quality advise.

    The case with my son of 6 years who is diagnossed with partial hear loss of upto 60 db. Will i be eligible to claim under sec 80DD mentioned above. If so, my consultation with a private hospital is valid?

    where should i reach to understand more about it? Thanks in advance for your support.

  89. Hi,
    My father is handicap and i am supporting him and even my brother . we all live together , I was only claiming tax benefit of handicap dependant so far that is 50k , can my brother also claim tax benefit for the same , we have handicap certificate and we both support him .please let me know ..

  90. Vishwanath says:

    Hi,

    I have a quesstion on Section 80 DD, I have a dependent Sister and she has been certified as visuualy impaired by medical pannel.
    How do i claim this under section 80 DD.
    what do i need to fill in thise forms.

  91. Hi Sir,

    My parents are dependent on me. (But are not mentally retarded). My Father is a Senior Citizen. However, I have spent on their treatments as they are suffering from Diabetes, Hypertension, Heart Ailments.

    Pl. suggest if I can claim tax benefit for these.

    Thanks.

    Regards,

    Anoop

  92. Shailendra Singh says:

    I have a certificate from Medical agencies for my child who is 4 year old and certified 100% disabled.
    Can i claim any rebate on my income tax, if yes how and what all documents are required.

  93. Vishnu Pandya says:

    Hello
    Can I Use 80dd for my clients two children totally dependent dueto mentally disability so, Can i Use 80dd for both children?

  94. Kindly advise me. My mother is bed ridden since 1993. She had viral encephalitis and unable to move around. At the same time my father lost his right limb due to diabetic problem, but he can manage things by his own. I would like to know how much amount I can claim under section 80 DD (what I am eligible for )?

    Thanks.
    Br/Mohan

  95. hi sir , can we claim deduction under section 80 u and 80dd at the same time.
    situation is as under
    i am claiming deduction u/s 80 u for my self every year n having valid certificate also

    now i am planning to take lic policy jeevan addhar (policy elegible for deduction u/s 80 dd) for my wife as she is handicapped as per the defination given for the same.n having valid certificate too.
    sir please tell me can i claim deduction of rs 50000 u/s 80dd for her also as i am the only earning member n she is totally depend on me .

  96. hello sir,
    my sister is mentally retarded with 60% disability and i am a solider how can i get tax exemption and how much

  97. Kishore R says:

    Hi Sir,

    My Dad is paralyzed on both right limbs.
    Can I claim tax deductions under Section 80D?

    Thank you,

    Kishore R

  98. maheshkejriwal says:

    Hello Sir,

    My father is suffering from liver cirrhosis and his liver is 80% damaged. I am spending around 1 lakh every year on his treatment and medicines. Can I claim deduction u/s 80DD?

  99. Hi Sir,

    I am a disabled person in loco meter. I want to claim the amount of 50000 for tax deduction. how can i get the claim in my office. Henceforth, which is the procedure of the claim that amount in my tax deduction.

    Thanks!
    Mohan

  100. GIRISH VADNERE says:

    Sir,
    I have a 8 year 100% handicapped dependent son. I have got medical certificate also. I claim exemption through form 16 under sec. 80DD. My return is scrutinised by income tax dept. and they are asking proof of exependiture of Rs. 50,000/- otherwise they will disallow. So please tell me what type of document proof needed? i.e. medicine bill, nursing charges, etc

  101. Sir,
    I have a 6 year 90% hearing impaired daughter.I am working in private sector & my wife is working in govt. autonomous office. Can we both claim exemption under 80 DD.
    Please advice me.
    Thanks!

  102. Hello Sir, My father is retired state goverment employee and they are having pension benefits, however from last 2 year they are having Low vision (60%) blindness. I am working in the private sector company. we have disablity certificate from government medical hospital (Civil Surgeon) and I am doing expenditure of 10000 Rs. every year on my father, hence shall I claim 50,000 or 10,000 Rs exemption under 80DD.

  103. Hi Sir,
    My son in one year old and his groth were not up to mark, after examin we found that his seatures were early closed (Boans were early joint and no space to grow the brain) , so brain were not growing properly, doctor sugget to operat immedidately. further we operate him in a private hospital and spent 80000, can we clame for 80DD.

  104. charu mittal says:

    Sir ,Recently I got my mother operated for Revision Knee Surgery in Breach Candy Hospital.As I am an employee of a bank I was issued Credit letter for the treatment and when the bill raised by the hospital my bank has made the payment to the hospital & Deducted the TDS at applicable rates i.e @10% .and it works out to Rs.54088/- .Now the Hospital is demanding that TDS amount from me since they are not exemted from IT they can not provide any certificate of non deduction of TAX. Please tell me whether it is correct on their part to demand that amount from me and if at all I refuse to pay it whether they can initiate any legal action against me or is there any provision in Income tax rules by refering that I can convince them to not demand that amount from me since it is illigal on thier part and how can I get benifit out of it in while filing return next yr.Please clarify

  105. dear sir,
    thank you for presenting such a valuable website site.
    i am planning to gift 1 lakh money on the name of my grand mother(mother’s side) through a will.
    can you please suggest me, which section of IT covers this procedure and what is the approach.

  106. v.sundararajan says:

    Myself and my SECOND son together spend nearly 2 lakhs over my FIRST son who is 80% disabled. I spending on his upkeep in a care-giving home, while my second son spends on medicines ,diaper etc. Can we separately claim deductions in our IT return? I am a central govt pensioner, while my SECOND son is a serving engineer. sundararajan

  107. I am physically handicapped, and so claiming tax deduction under 80U. My wife is also physically handicapped, and she is not housewife. So, can I claim tax deduction under 80DD?

    Is it OK to claim 80 U for self and 80DD for dependent, together?

  108. Subramaniam Krishnan says:

    My Father-in-law is a post Sub Dural Heamatoma (SDH) patient and I am paying for his rehab and treatment. My wife is his only child and his wife is no more. In this condition can I claim for tax benefits under section 80DDB? He is 65+ yrs of age.

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  110. My Father is a cancer patient and PH( physically chanllenged) person he is completely dependent on me, is it possible to get tax benefit in both 80DD and 80DDB sections
    i already availing benifit of 50000 for 80DD section, now i can avail 80DDB section als0

  111. Can anyone provide us(physically hand./pwd/disabled) regarding rules/provisions of EXEMPTION in paying BIHAR PROFESSIOMMNAL TAXES ?
    Bihar professional tax is imposed on the pattern of Maharashtra, Gujrat,etc.

  112. Ankur Khare says:

    Hi Sir,
    My mother aged 59 yrs is paralysed, more than 80%. If I go for 80DD, do I need to submit 10I form to the IT department or any disability certificate will work for me? Please help ASAP. Thanks.

  113. sandeep sharma says:

    My doughter 13 Years old is CP patient & disability is 70% how much tax benifit i can awail under 80DD

  114. My mom is been treated with Kidney failure and she is on Dailysis , can I avail tax benifit under 80 DD .
    Please suggest me , if there are any rules to avail on the tax benifit

    Thanks,
    Narender

  115. how to get handicap certificate for income tax deductions

  116. Dixit S K says:

    Sir/ Madam,

    My 6 year old school going son is EPILEPSY patient and is on medical tretement from past 2 years. I am spending Rs. 2500- 3000/- monthly on medicines, doctor’s consultation, etc. The treating doctor is private medical practitioner. Can I claim this amount for Income tax benefit exemption under section 80DDB? If so, medical certificate in form 10I issued by this private medical practising doctor is acceptable or it should be certified by Government Hospital doctor?

  117. Dear Sir,

    My mother was suffering from liver cirrhosis and her liver was 100% damaged and even the kidneys. She passed away on 1st December 2011. I had spend around 4 lakh in 3 months on her treatment and pharmacy bills. Can I claim deduction u/s 80DD?

    Regards
    Mangal G

  118. Saurabh Mathur says:

    Hi,
    My 9 months old son is suffering from liver Disease. As doctor said that there is no known treatment of such Disease. Finally the baby may ultimately require liver transplantation.
    So can i get income tax benefit under any section. As his monthly treatment & nursing expenses are quite high.

  119. pranav mishra says:

    Dear Sir

    My daughter age 14 year.She is 40% physically handicapped and dependent to me.how much tax benifit i can awail under 80DD

  120. for treatment of one director in a company, Rs. 32000 paid in cash in a hospital for surgery/ testing. Is it allowed and cash benefit in income tax can be availed ?

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