80 DD and 80 DDB

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..

asked Feb 13 '13 at 16:12 by Rekha 1144


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

answered Feb 13 '13 at 18:21 by CA Karan Batra 53216

link

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.

answered Feb 14 '13 at 01:56 by Pankaj Batra 5.2k320

link

Know someone who can answer? Share a link to this question via Email, Twitter, or Facebook

Your answer
toggle preview

Follow this question

Once you sign in you will be able to subscribe for any updates here

Markdown Basics

  • *italic* or __italic__
  • **bold** or __bold__
  • link:[text](http://url.com/ "title")
  • image?![alt text](/path/img.jpg "title")
  • numbered list: 1. Foo 2. Bar
  • to add a line break simply add two spaces to where you would like the new line to be.
  • basic HTML tags are also supported

Tags:

×240
×10
×5

Asked: Feb 13 '13 at 16:12

Seen: 2,088 times

Last updated: Feb 14 '13 at 01:56