Deductions permitted u/s 80DD of Income Tax Act
Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability is allowed to Resident Individual and HUF
Deduction irrespective of actual expenditure
(i)Rs.50,000 for ordinary disability
(ii)Rs. 1,00,000 for severe disability
For an individual
(a) His spouse
(d) Brothers and sister
any of its members
“Person with severe Disability” means a person suffering from 80% or more prescribed disabilities.
(i) The dependent relative should be wholly or mainly depend upon such Individual.
(ii) Such dependent not to claim deduction u/s 80U for the year.
(iii) Medical certificate in Form 10-1A to be obtained and filed with IT Return.