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80DD Deduction for disabled dependent

Posted @ March 3, 2014, 7:58 am under (Payroll Outsourcing & Taxation)

Deduction u/s. 80DD for disabled dependent:
 
Expenditure covered for the medical treatment (including nursing), training and rehabilitation of a disabled dependent.
 
What is considered as disability and Severe Disability?
 
Disability would be as defined under clause (i) of section 2 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
 
• Autism
 
• Cerebral palsy
 
• Multiple disabilities
 
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.
 
 
 
Other Conditions to claim deduction
 
• For claiming the deduction in respect of the above, you have to furnish a medical certificate of disability from a Government Hospital certifying the disability of the dependant. The certificate needs to be renewed periodically.
 
• For people having Autism, Cerebral Palsy or multiple disabilities, form number 10-IA needs to be filled up. There are two other formats for person suffering from mental illnesses and all other disabilities.
 
• People have to furnish self declaration certifying the expenditure incurred on account of medical treatment (including nursing), training and rehabilitation of the handicapped dependant.
 
• You do not have to preserve the actual receipts for expenses incurred. However you will have to produce the actual receipts in case you claim deduction in respect of payment made to LIC, UTI etc for the purpose of buying insurance or other schemes for maintenance of such dependant.
 
Who can issue medical certificate of disability?
 
• Neurologist having a degree of Doctor of Medicine (MD) in Neurology (or, in case of children, a Pediatric Neurologist having an equivalent degree)
 
• A Civil Surgeon or Chief Medical Officer (CMO) of a government hospital
 

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