Exemption for Hearing Impairment

Nitin 1
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Hi Pankaj, My father (Dependent) has hearing impairment of 80%. For that, I got a Certificate from the CMO, stating the same. I have already spent approx 30K in buying earphones for the same purpose. My question is

1) What is the Section Under which I should claim exemption? 2) How much is the Deduction amount that should be claimed ?

Thanks and Regards, Nitin Mathur (+91 9916104994)

hearing-impairment exemption income-tax
1 Answers

Under section 80DD, you can claim exemption for amount paid towards maintenance of disabled dependent.

Hearing impairment is covered in 80DD disability clause.

Max deduction of Rs. 50,000 is allowed, but in case of a severe disability, this limit goes up-to Rs 100,000 (which is your father's case).

Pankaj Batra5212

Hi Pankaj, In that case,i can claim only 30000/- which i spent in buying the earphones. Am i right ? Nitin

Nitin•

@Nitin Amount spent on the medical treatment, training and rehabilitation of a disabled dependent is allowed for exemption. I am not sure whether buying earphone can be considered for the same.

Pankaj Batra•
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