Section 80DD

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My father who is around 78 years old, has got a chronic, serious Hearing Impairment i.e. 76% on the Left side of the Ear and 75% on the Right ear. My question is

  1. Whether I can claim the deduction of Rs.50,000/- under Section 80DD?
  2. Whether the Medical Certificate to be obtained from CMO (Chief Medical Officer of Govt. Hospital) ? or from whom?
  3. Whether the Declaration is enough to claim from DDO
  4. WHETHER DDO can give deduction under SEction 80DD and or Should I file IT return and claim back?

Your clairfication on this is highly solicited.

1 Answers
  1. You can claim deduction for Rs 50,000 for maintenance of a disabled dependent. If the disability is severe (more than 80%), the deduction amount will be 100,000.
  2. A Civil Surgeon or Chief Medical Officer (CMO) of a government hospital can issue disability certificate.
  3. Yes, declaration is enough to claim deduction. DDO may also ask for medical certificate.
  4. DDO can give deduction for section 80DD. If he does not allow, then it can be claimed while filing IT returns.
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