Tax exemption under Section 80DD

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Hi Pankaj,

I have a query related to the tax exemption for disabled dependant. My father is disabled and I have obtained a 100% disability certificate for him from a government hospital. My parents stay with me. Can I claim for Rs.1,00,000/- exemption under 80DD as my father is a diabled dependant for me. Is there any proof required to show the expenses made towards disabled dependent? Would really appreciate your advise on this subject matter.

Regards, Imtiyaz Khan ([email protected])

Hi Imtiyaz,

Can you please explain what is the procedure to obtain certificate to claim 80DD exemption?

Is it enough to get it signed on the form 10-IA ("http://law.incometaxindia.gov.in/DITTaxmann/IncomeTaxRules/pdf/itr62Form10IA.pdf"), with authority as specified in that?

Thanks in advance ...

Yes, its enough get it signed on form 10-IA from CMO.

1 Answers

If you have incurred expenditure for medical treatment of a disabled dependant or have deposited any amount under a prescribed scheme for the maintenance of the dependent, you can seek a tax deduction u/s 80DD.

Tax payers are allowed a deduction of Rs 50,000. The deduction increases to one lakh in case of severe disability (disability of more than 80%).

The dependent should have atleast disability of 40% to claim tax benefit and a copy of disability certificate is needed from govt medical officer.

Pankaj, I have incurred expenditure but have not maintained any receipts for the same. And to be honest the expenditure was in the range of about 20K. Advise if I can still claim deduction u/s 80DD. As informed I have got a disability certificate for my father from a government hospital and the doctor has certified 100% disability.

Regards, Imtiyaz

As per this law, even if you spent even less amount, you would get deduction for full amount. There is no need to submit proofs with ITR. In case income tax department need it they can ask it later.

Thanks a lot. This clarifies my doubt.

Regards, Imtiyaz

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