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

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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.)



Other articles you might be interested in:

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RaagVamdatt.com also offers financial planning service in India. Please check out "My Financial Plan" for more details.




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Note: Please treat the opinion expressed here as a broad suggestion. Please consult your financial planner / investment advisor before making any investment decision.

 
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Comments

Add a new Comment
Author: amitlokareec
Feb 03, 2009
Mental Retardation
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

Author: raagvamd
Feb 05, 2009
Re: Mental Retardation
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.

Author: amitlokareec
Feb 05, 2009
Mental Retardation
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

Author: amitlokareec
Feb 06, 2009
Reply
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

Author: amitlokareec
Feb 09, 2009
thanks for reply
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

Author: R Kulkarni
Feb 10, 2009
claim u/s 80 DD
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 ?

Author: raagvamd
Feb 10, 2009
Re: Mental Retardation
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

Author: raagvamd
Feb 10, 2009
Re: claim u/s 80 DD
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.

Author: amitlokareec
Feb 12, 2009
Mental Retardation
Thanks A ton raag

Author: R.Kulkarni
Feb 17, 2009
thanks for reply
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.

Author: raagvamd
Feb 18, 2009
Re: thanks for reply
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

Author: S. Narayana
Feb 24, 2009
Regarding Amount spent on PH dependant
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

Author: raagvamd
Feb 24, 2009
Re: Regarding Amount spent on PH dependant
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.

Author: K K BISWAS
Feb 26, 2009
reg. applicability of 80DD in case of CLL ( Chronic Lymphocites Lukeomia )
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

Author: raagvamd
Feb 26, 2009
Re: reg. applicability of 80DD in case of CLL ( Chronic Lymphocites Lukeomia )
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.


Author: a
Mar 03, 2009
Doctor not writing % on certificate
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

Author: raagvamd
Mar 03, 2009
Re: Doctor not writing % on certificate
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.

Author: Raghu
Mar 04, 2009
Certificate
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

Author: raagvamd
Mar 04, 2009
Re: Certificate
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.

Author: raghubrr
Mar 05, 2009
Hi Raag.
Still they are not agreeing for private certificate....Any weblink to show them the details. please guide how to submit when IT return

Author: raagvamd
Mar 05, 2009
Re: Hi Raag
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.

Author: Babli Rana
Mar 09, 2009
Tax Saving

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.

Author: raagvamd
Mar 09, 2009
Re: Tax Saving
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.


Author: lakshminarayanan
Mar 10, 2009
can claim both sec 80DD and 80DDB
can assesse can claim both sec 80DD and 80DDB for Mental Retardation dependent, plz clear my doubt

Author: raagvamd
Mar 10, 2009
Re: can claim both sec 80DD and 80DDB
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)

Author: sumathi
Mar 12, 2009
Deduction both under section 80DD and 80DDB for autism
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

Author: sumathi
Mar 12, 2009
simultaneous deduction under section 80DD and 80DDB
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.

Author: raagvamd
Mar 13, 2009
Re: Deduction both under section 80DD and 80DDB for autism
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.

Author: Manoj Kumar
Mar 15, 2009
Partial blindness
sir

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

if yes how

Author: raagvamd
Mar 15, 2009
Re: Partial blindness
Hi Manoj,

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

Author: G RAO
Mar 25, 2009
MEDICAL EXPENSES AND INTEREST ON HOUSING LOAN
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

Author: raagvamd
Mar 26, 2009
Re: MEDICAL EXPENSES AND INTEREST ON HOUSING LOAN
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)


Author: anil
Mar 27, 2009
80ddb and 80dd
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

Author: raagvamd
Mar 27, 2009
Re: 80ddb and 80dd
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.

Author: Mothilal Amarnath
Apr 17, 2009
Company not considering 80DD
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

Author: prem
Apr 17, 2009
70 % ph
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

Author: sachin
Apr 20, 2009
Required circular of professional tax exemption.
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.

Author: raagvamd
Apr 20, 2009
Re: Company not considering 80DD
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!

Author: raagvamd
Apr 20, 2009
Re: 70 % ph
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)

Author: raagvamd
Apr 20, 2009
Re: Required circular of professional tax exemption.
Hi Sachin,

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

Author: Adithya
May 08, 2009
Sec 80 DD
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.

Author: raagvamd
May 08, 2009
Re: Sec 80 DD
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.

Author: Madhav
May 18, 2009
How much amount i can claim from these section
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

Author: Vinay H.
May 23, 2009
Section 80 DD
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.

Author: Kishore Dutt
Jun 01, 2009
Query regd congenital hand anomalies
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.

Author: raagvamd
Jun 05, 2009
Re: How much amount i can claim from these section
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".


Author: raagvamd
Jun 05, 2009
Re: Section 80 DD
Hi Vinay,

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

Author: raagvamd
Jun 05, 2009
Re: Query regd congenital hand anomalies
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.


Author: javvaji
Jul 11, 2009
Claim under Section 80DD
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

Author: raagvamd
Jul 15, 2009
Re: Claim under Section 80DD
Hello Ram,

The relevant details have been mentioned in the article.

Author: RB
Jul 20, 2009
Trust for son's medical treatment
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

Author: raagvamd
Jul 20, 2009
Re: Trust for son's medical treatment
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...

Author: Devender Gupta
Jul 29, 2009
Mental Retardation
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

Author: Prashant Kadam
Jul 30, 2009
diseases cover under 80dd
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.

Author: mehulbpatel
Jul 30, 2009
IS DOWN SYNDROME CONSIDERED BY IT DEPT AS MENTAL RETARDATION
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.

Author: raagvamd
Aug 06, 2009
Re: Mental Retardation
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.

Author: raagvamd
Aug 06, 2009
Re: diseases cover under 80dd
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.

Author: raagvamd
Aug 06, 2009
Re: IS DOWN SYNDROME CONSIDERED BY IT DEPT AS MENTAL RETARDATION
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.

Author: N V RAO
Oct 23, 2009
PREMIUM PAID UNDER 114 POLICY
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..?

Author: raagvamd
Oct 31, 2009
Re: PREMIUM PAID UNDER 114 POLICY
Hi N V Rao,

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

Author: javvaji
Nov 13, 2009
Tax returns
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?

Author: raagvamd
Nov 25, 2009
Re: Tax returns
Hi Javvaji,

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

Author: uvfinance
Dec 02, 2009
two disble dependent
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.

Author: dheeraj mishra
Dec 07, 2009
disable dependent
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

Author: N.PRAKASH
Dec 19, 2009
Under section 80U and 80DD
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.

Author: Jigar Shah
Dec 21, 2009
Brain Stroke
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

Author: jigar4717
Dec 21, 2009
If yes,for Brain stroke which forms should I download
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?

Author: BK
Dec 30, 2009
vision disability
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??

Author: BK
Dec 30, 2009
vision disability - blindness
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 ??

Author: B. Kamboj
Jan 04, 2010
vision disability - blindness
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 ??

Author: Prasad
Jan 08, 2010
claiming deduction under section 80DD
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

Author: mahen
Jan 21, 2010
FORM 10 IA
IN THIS FORM THERE IS MENTION OF CERTIFICATE & REGISTRATION No. , FROM WHERE TO GET IT.PL. WRITE.

MAH_JAIN@REDIFFMAIL.COM

Author: Murugesan
Jan 21, 2010
80DD and 80DDB
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

Author: kapadiadn
Jan 30, 2010
Dependent father lost one eye and other deteriorate
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

Author: Bhairvi Lotia
Feb 07, 2010
who can sign Form 10 IA?
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.

Author: Timothy A king
Feb 10, 2010
my daughter
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.

Author: S Narayana Rao
Feb 16, 2010
Income Tax Exemption
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.

Author: munnu_jp
Feb 22, 2010
Can I claim 80DD exemption for father
My father is paralysed & his left side of body is not working. he is dependent on me.
can i claim exemption under 80DD.

Author: drdahirepl
Feb 24, 2010
Can i had to submit 10-IA form for my father u/s 80DD
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.

Author: Pritesh
Mar 08, 2010
Reg: Tax exemption after return
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

Author: jayan kerala
Mar 09, 2010
section 80 dd mentally disabled (above 80)
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?

Author: Arunkumar
Apr 23, 2010
Exemption of IT on Special Transport Allowance to Disabled Persons
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

Author: seshu
May 31, 2010
pt
I am a disabled person .my monthly salary (12,000) but detected to PT 100/- rupees( per month) please pt exemption GO proof particulars

Author: Chandra Nath Sharma
Jun 01, 2010
80 DD
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.

Author: ratnagiri ramkumar
Jul 27, 2010
Rebate under section 80DD
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

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