Section 80DD : Deduction for Differently abled Dependant

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Hiral Vakil

Chapter VI-A
HUF
Section 80DD

A resident Individual/ HUF can claim an income tax deduction u/s 80DD for any expenses incurred on the treatment of dependent family members. A family member includes children, spouse, parents, siblings.

Deduction under section 80DD is not allowed for Financial Year 2020-21 if the taxpayer opts for the new tax regime
Tip
Deduction under section 80DD is not allowed for Financial Year 2020-21 if the taxpayer opts for the new tax regime

Who is Eligible to Claim Deduction Under Section 80DD?

An individual/ HUF are eligible. Provided a taxpayer has incurred expenditure on a dependant family member. And a member is suffering from any of the following disabilities:

What are the Conditions to Claim Section 80DD Deduction?

Upload Form 16
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What is the deduction limit?

Below deduction limits are applicable irrespective of the amount of expenditure incurred during the year. There are two categories for a person with a disability under section 80DD:

Category

Deduction Amount
Disabled Person(40% or more of the disability) Rs. 75,000
Severely Disabled Person(80% or more of the disability) Rs. 1,25,000

ITR for Salaried Individuals
CA Assisted Income Tax Return filing for individuals having salary, one house property & income from other sources.
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ITR for Salaried Individuals
CA Assisted Income Tax Return filing for individuals having salary, one house property & income from other sources.
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ITR Form Applicable for Section 80DD

The taxpayer can claim deductions u/s 80DD while filing ITR if all the above-mentioned conditions are full-filled. Individuals/HUFs can claim 80DD in any of the ITR forms, i.e, ITR 1ITR 2ITR 3, and ITR 4 depending upon their income sources. The due date for filing ITR is 31st July of the next FY if the tax audit is not applicable.

For FY 2019-20, due to COVID-19 the due date for filing ITR has been extended to 30th November 2020 for all taxpayer.
Tip
For FY 2019-20, due to COVID-19 the due date for filing ITR has been extended to 30th November 2020 for all taxpayer.

Supporting Documents

Taxpayers will need the following documents along with the common documents required to file ITR such as Form 16, PAN, etc.

Tax Savings & Deductions: Section 80C, 80CCE, 80D, 80TTA & others
Learn more about the deductions that can be claimed on certain expenses
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Tax Savings & Deductions: Section 80C, 80CCE, 80D, 80TTA & others
Learn more about the deductions that can be claimed on certain expenses
Read More

FAQs

What is the format of the certificate to claim the deduction u/s 80DD?

Income Tax Rule 11A prescribed the certificate format for deduction u/s 80DD. You can download it from the Income Tax Department.

Is the deduction amount u/s 80DD fixed or vary with expenses incurred?

The deduction amount is fixed at INR 75,000 for a disabled dependent and @ Rs. 1,25,000 for a severely disabled dependant. This amount is fixed irrespective of the amount you spend on the treatment of disabled dependants.

Can an NRI claim deduction u/s 80DD?

No. An NRI can not claim the deduction, this deduction is only available to resident taxpayers.

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