80 DD and 80 DDB

Rekha 1
Viewed 1334

I would like to know the clause 80DD, DDB ? can u clarify me, how to claim ?

At a time of returns can we submit the proofs ?

Please let me know process of it..

section-80dd section-80ddb income-tax-return
2 Answers

You have to mention these details at the time of filing of your income tax return...

CA Karan Batra532

Section 80DD : Deduction of 50,000 for maintenance of a disabled dependent. If the disability is severe, the deduction amount will be 100,000.

Section 80DDB deduction (Medical treatment expenses): Expenses done for medical treatment for self, spouse, dependent children, parents, brothers and sisters. Maximum deduction can be Rs 40,000 (goes up to 60,000 in case patient is senior citizen). Deduction is only allowed in case of following diseases:

  1. Neurological Diseases where the disability level has been certified to be of 40% and above,
    (a) Dementia
    (b) Dystonia Musculorum Deformans
    (c) Motor Neuron Disease
    (d) Ataxia
    (e) Chorea
    (f) Hemiballismus
    (g) Aphasia
    (h) Parkinson’s Disease
  2. Malignant Cancers
  3. Full Blown Acquired Immuno-Deficiency Syndrome (AIDS)
  4. Chronic Renal failure
  5. Hematological disorders :
    (a) Hemophilia ;
    (b) Thalassaemia.

Deductions can be claimed while filing income tax returns (as mentioned by @ca-karan-batra also). There is no need to submit proof along with ITR. If needed, IT department can ask for proof later while ITR processing.

Pankaj Batra5212
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