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.
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