Section 80DD: Deduction for Differently Abled Dependent

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Zainab Hawa

Chapter VI-A
HUF
Section 80DD
Last updated on February 3rd, 2023

Section 80DD of income tax act provides tax deductions to resident individuals or HUFs for any expenses incurred on the medical treatment of differently abled dependents. This income tax deduction can be claimed at the time of filing ITR under Chapter VI-A.

What are the Conditions to Claim Section 80DD Deduction?

Below are the conditions to avail 80DD deduction:

Hence, if taxpayers fulfill the above conditions, they are eligible to claim deduction under section 80DD of income tax act.

Deduction under section 80DD of Income Tax Act can not be claimed against short term capital gains u/s 111A , long term capital gains and income chargeable to tax at special rates.
Tip
Deduction under section 80DD of Income Tax Act can not be claimed against short term capital gains u/s 111A , long term capital gains and income chargeable to tax at special rates.

Which Medical Authority is eligible to issue the certificate?

It is essential to have a medical certificate from a licensed medical practitioner to claim the deduction. The below-mentioned are deemed reliable for such a certificate:

Who are covered under ‘dependents’?

The aforementioned individuals must be entirely or primarily dependent on the taxpayer for their welfare in order to qualify for the deduction.

What is the 80DD deduction Limit?

Section 80DD of income tax act allows flat deductions, irrespective of the amount of expenditure incurred during the year but it should not be nil. However, the amount of deduction depends upon the severity of the disability.

There are two categories for a person with a disability under section 80DD:

CategoryDeduction Amount
Disabled PersonINR 75,000
Severly Disabled PersonINR 1,25,000

Note: If the taxpayer opts for the new tax regime, he cannot claim a deduction under Section 80DD of income tax act.

Which disabilities are covered u/s 80DD?

The following disabilities are covered under this deduction:

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ITR Form Applicable for Section 80DD

The taxpayer can claim the deduction while filing an ITR if all the above-mentioned conditions are met. Individuals or HUFs can claim 80DD in any of the ITR forms, i.e., ITR 1ITR 2ITR 3, and ITR 4 depending upon their income sources.

Supporting Documents

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

Form 10-IA

This form can be found on Income Tax Website.

Such medical certificates have an expiry date. If the validity of the certificate expires within a financial year, deductions can still be claimed based on the expired certificate. However, one will need a new certificate to claim deductions for the next financial year.
Tip
Such medical certificates have an expiry date. If the validity of the certificate expires within a financial year, deductions can still be claimed based on the expired certificate. However, one will need a new certificate to claim deductions for the next financial year.

Comparison between 80U & 80DD

Parameters80U80DD
Eligible beneficiaryTaxpayer himselfDependedents of taxpayer
Type of beneficiaryResident IndividualResident Individual or HUF
Pre-requisite of incurring expensesFlat deduction irrespective of the expenses incurredFlat deduction provided that expenses have been incurred for support & maintenance of dependent
Amount of deductionNormal disability > INR 75,000
Severe disability > INR 1,25,000
Normal disability > INR 75,000
Severe disability > INR 1,25,000

FAQs

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 at INR 1,25,000 for a severely disabled dependent. This amount is fixed, irrespective of the amount you spend on the treatment of disabled dependents.

Can an NRI claim deduction u/s 80DD?

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

What are the documents required to claim 80DD deduction?

You require a medical certificate from the medical boards stating the disability as issued by the government to avail the tax deduction.

Can I claim both 80DD & 80DDB?

Yes, you can claim both the tax deductions provided you fulfill the conditions.

Got Questions? Ask Away!

  1. Am i eligible to claim 80ddb and 80u simultaneously?

  2. Hi @Zainab_Hawa1,

    Yes, you can claim both deductions at the same time provided 80U is claimed for yourself and 80DD is claimed for a disabled dependent.