income tax
aman kumar
(Querist) 30 December 2009
This query is : Resolved
if a person is handicapt & get rebet of 50000/- have a dependant child /father /mather also disable what is the total rebet he can claim ?
A V Vishal
(Expert) 30 December 2009
Deduction for Medical Treatment of a Dependent with Disability (Section 80DD) (Assessment Years 2008-09 and 2009-10)
Deduction under this section is available to an individual who:
Incurs any expenditure for the medical treatment (including nursing), training and rehabilitation of a disabled dependant; or
Deposits under any approved scheme of Life Insurance Corporation or any other insurer or the administrator any amount for the maintenance of a disabled dependant or for an annuity or a lump sum amount to be paid to the dependent or the nominee for the benefit of the dependent, in the event of the death of the individual depositing the money.
Under sections 80DD a deduction of Rs 50,000 is available. For the dependant with a severe disability (over 80 per cent), the deduction is Rs 75,000. (For the Assessment Year 2010-11 (FY 2009-10)--Deduction under section 80-DD in respect of maintenance, including medical treatment, of a dependent who is a person with severe disability being raised from the present limit of Rs.75,000 to Rs.1 lakh.)
If the death of the dependant occurs before that of the assessee, the amount in the scheme is returned to the individual and is taxable in his hands in the year that it is received. An individual should furnish a copy of the issued certificate by the medical board constituted either by the Central government or a state government in the prescribed form, along with the return of income of the year for which the deduction is claimed.
Deduction in case of a person with disability (section 80U)
The deduction is available to an individual (Indian citizen and foreign national) who is resident of India, and who suffers from not less than 40 per cent of any disability given here: blindness, low vision, leprosy-cured, hearing impairment, locomotor disability, mental retardation and mental illness.
The taxpayer shall have to furnish a copy of the certificate issued by the medical authority on a given format. Under section 80U a deduction of Rs 50,000 is available. For the dependant with a severe disability (over 80 per cent), the deduction is Rs 75,000.
soumitra basu
(Expert) 30 December 2009
In addition to the deduction under section 80U for rs. 50,000, the person is entitle to get an additional deduction of rs. 50,000/75000 for the maintenance if he satisfies the conditions laid down in section 80DD.
Vineet
(Expert) 04 January 2010
The deductions available u/s 80U and u/s 80DD are seperate and in exclusion of each other. So while deduction u/s 80U is available in respect of oneself with disability without any proof of expenditure, deduction u/s 80DD is available in respect of expenditure incurred for medical treatment etc of a dependant with physical disability.
So in response of your query, both the deductions can be claimed by a person who himself is suffering with physical disability and also has incurred expenditure on tretment etc of a dependant with physical disability.
