Maintenance & medical treatment of dependent persons, under section 80DD: -
If a taxpayer spends some amount for the medical treatment of a person who is dependent on him/her, then the taxpayer can claim deduction under section 80DD, while filing his/her Income-tax return.
Under this section, the expenses on medical treatment as well as maintenance of the dependent person are included in addition to treatment.
Other than the actual amount of medical treatment or maintenance cost, the taxpayer can also claim a deduction of Rs. 75,000/- in case of normal disability; and Rs. 1,25,000/- in case of severe disability.
In order to claim the above-mentioned deduction, the taxpayer must furnish medical certificate and treatment bills by a registered doctor.
What is the Difference between Sections 80U and 80DD?
Under Section 80U, the taxpayer can claim tax deductions if the taxpayer is suffering from any disability. On the other hand, under Section 80DD deductions can be claimed, if any of the family members of the taxpayer are disabled.
Section 80DD is also applicable if the person has deposited some amount as insurance premium for caring for a dependent disabled person. The deduction limits for Section 80DD are same as Section 80U.
Dependent can be any member of a Hindu Unified Family (HUF) or an individual’s siblings, parents, spouse or children.
Did you file your Income Tax Return yet? If not, then click here to do it now.
Comments
3 comments
Great work by ITR team it really nice to explaing everything about taxes.
Thnx for this this really help me alot.This blog is really helpfull for us to know more about ITR. This tell us everything that we should know about ITR. This is like a algorithm to fill taxes becaute it tell us step by step how we should fill taxes and yes it is also easy to understand. It tell breifly and accurately about taxes. The best thing about this blog is that we can get every information hear only. we shoud not go on different side to search about itr. It's really great that u take initiative to tell people about this and your way of representation of thought is really good.We can understand out problem very easily and get our answers faster.Great keep it up
Excellent work by ITR.Great work by ITR team it really nice to explaing everything about taxes.
It touches each and every corner of tax and its related branches in a neat and alligned manner.
All India ITR experts solve my problem in simple way.
It's really great that u take initiative to tell people about this and your way of representation of thought is really good.We can understand out problem very easily and get our answers faster.
Thanks for this really help me alot.This blog is really helpfull for us to know more about ITR. I have been searching for such blog from a very long time now but today finally i found it and that to even in such an easy language which was really easy for me to understand and very easy to learn from it.
Great presentation! Thanks for Nice and simplified blog with hands on. Great work by ITR team it really nice to explaining everything about taxes Thanks a lot! Great Presentation did not faced not even single mistake while doing practicals for the same.looking for such more blog.It’s really great that u take initiative to tell people about this and your way of representation of thought is really good.We can understand out problem very easily and get our answers faster. Excellent team work by All India ITR. Very easy to understand with all the clarity. Excellent team work by All India ITR. This blog is really helpful for us to know more about FY-2017-18.It tell briefly and accurately about Deductions-under-section-80DD. Great work by All-India-ITR team it really nice to explaining everything about Deductions-under-section-80DD. I found this blog to be really helpful to know more about Deductions-under-section-80DD. these simple words will be helpful for each and every person to go through it.This is a very helpful Blog.
Please sign in to leave a comment.