Deduction 80DD A Y 2021-22

According to Income Tax Act 1961 section 80 DD deal with deduction in respect of maintenance including medical treatment of a dependent who is a person with disability. This deduction is available to a person who is resident in India and who is an individual or a Hindu Undivided Family.

The deduction is available if the assessee has incurred any expenditure or the medical treatment  including nursing on a dependant which is suffered with disability.

Or he paid or deposited any amount under any scheme framed by the LICor any other insurer or UTIand which is approved by  the Central Board of Direct Taxes.

For claiming  such deduction under this section shall furnish a copy of the certificate issued by the medical authority

in the Form No. 10-1A in the manner, along with the return of income under section 139.

Quantum of deduction

Rs.75000 from his gross total income irrespective of actual expenditure incurred/ amount deposited

If dependent person is a person with severe disability Rs.1,25,000

Example:

Mr.Suri has a son being a person with serve disability dependant on him.

He incurred expenses for his medical treatment and rehabilitation he also deposits a sum or Rs.30,000 for the benefit of his son under a scheme.

Now Mr. Suri can claim Deduction under section 80DD Rs.1,25,000