Section 80dd -
Query:
A) Whether you need to have and submit the medical certificate of disabled person with percentage of disability.?
B) Need to maintain bills for claiming the exemption ?
C) How much deduction can be claimed ?
Answer:
Abstract of Section 80DD:
Query:
B) Need to maintain bills for claiming the exemption ?
C) How much deduction can be claimed ?
Answer:
Abstract of Section 80DD:
(1) Where an assessee, being an individual or a Hindu undivided family, who is a
resident in India, has, during the previous year,—
(a) incurred any expenditure for the medical treatment
(including nursing), training and rehabilitation of a dependant, being a person
with disability; or
(b) paid or deposited any amount under a scheme framed
in this behalf by the Life Insurance Corporation or any other insurer or the
Administrator or the specified company subject to the conditions specified in
sub-section (2) and approved by the Board in this behalf for the maintenance of
a dependant, being a person with disability,
the assessee shall, in accordance with and subject to the provisions
of this section, be allowed a deduction of a sum of fifty thousand rupees (Rs. 50000) from
his gross total income in respect of the previous year:
Provided that where such dependant is a person with severe
disability, the provisions of this sub-section shall have effect as if for the
words “fifty thousand rupees”, the words“one hundred thousand rupees”(Rs. 100000/-) had been substituted.
(4) The assessee, claiming a deduction under this section, shall furnish a copy
of the certificate issued by the medical authority in the prescribed form and
manner, along with the return of income under sec 139, in respect of the assessment year for which the
deduction is claimed:
Answer A) : As per subsection (4) of 80DD, the same said to be prescribed in rules. Rule 12 of income tax act in this regard, provides that the return of income shall not be accompanied by any document or
copy of any account or form or report of audit required to be attached with
return of income under any of the provisions of the Act. Even if the same is not required to be attached with return of income but AO can demand to allow you deduction. So, get a certificate for disability or severe disability.
B) Condition is only 'you incurred any expenditure for the medical treatment (including nursing)'. No condition so as to maintenance of bills. So, if you incur even a 10 Rs. Note for disable, you can get full deduction for Rs. 50000 or 100000 as the case may be.
C) Rs. 50000/- for disable person and Rs. 100000 if the dependent person is severely disable.
"Dependent" for this section are -
(i) in the case of an individual, the spouse, children,
parents, brothers and sisters of the individual or any of them;
(ii) in the case of a Hindu undivided family, a member
of the Hindu undivided family,
Income Tax deduction under Section 80DD