Individuals can claim tax deduction under Section 80DD for bearing the expenses of the medical treatment of a disabled dependent.
These deductions are applicable on the expenses that relate to caring of the disabled persons, such as medical expenses, medicines, etc. The amount also includes insurance premiums paid to cover the cost of wellbeing of disabled person.
Deductions under Section 80 DD can only be claimed by the family of the disabled person and not the person himself. In case the disabled person has already claimed deduction, section 80 DD will not be applicable to the family members.
The deduction limit permitted under Section 80 DD is up to Rs. 75,000 in cases of disability up to 40%. and Rs. 1,25,000 with disability up to 80% or more.
List of disabilities covered under Section 80DD
- Hearing impairment
- Mentally impaired
- Cerebral palsy
- Leprosy-cured
- Autism
- Locomotor disability
- Blindness
- Low vision
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