Section 80DD: Deduction for Differently Abled Dependent

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Zainab Hawa

Chapter VI-A
HUF
Section 80DD
Last updated on January 18th, 2024

With the increase in advanced technologies in the medical field, the treatments have become effective but also expensive. Certain diseases and conditions make the person dependent on others for basic survival needs. The family members need to shell out a lot of money for the treatment and maintenance of a person with special needs. To provide relief to the family members, the Income Tax Act provides a tax deduction under section 80DD.

What are the Conditions to Claim Section 80DD Deduction?

Below are the conditions to avail of the 80DD deduction:

Hence, if taxpayers fulfil the above conditions, they can claim a deduction under section 80DD of the 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 the 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 the Income Tax Act.

Which disabilities are covered u/s 80DD?

This deduction covers the following disabilities:

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ITR Form Applicable for Section 80DD

The taxpayer can claim the deduction while filing the ITR if they meet the above-mentioned conditions. 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 is available on the 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 himselfDependents 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 deductionINR 75,000 (Normal disability)
INR 1,25,000 (Severe disability)
INR 75,000 (Normal disability)
INR 1,25,000 (Severe disability)

FAQs

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

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 the taxpayer spends on the treatment or maintenance of disabled dependents.

Can an NRI claim a 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?

A medical certificate from the medical boards stating the disability as issued by the government is required to avail of the tax deduction.

Can a taxpayer claim both 80DD & 80DDB?

Yes, the taxpayer can claim both tax deductions after fulfilling 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.

  3. Hi @bhotlu

    Quicko does support deduction on medical expenditures for senior citizens.

    Here’s the article on how to add tax breaks on Quicko.

    If you still face any issue, let me know.

  4. Hi @bhotlu

    Quicko does support deduction on medical expenditures for senior citizens.

    Here’s the article on how to add tax breaks on Quicko.

    If you still face any issue, let me know.

  5. Hi @bhotlu

    Thank you for bringing this issue to our notice. We checked you have also raised a ticket regarding the same.

    Our team is working on resolving the problem and will provide you with a response through the ticket as soon as we have a solution in place.

  6. Hi @Aman_Jain1

    You can claim medical expenses + premium + preventive health checkups for your senior citizen parents of up to ₹50,000.
    You cannot claim a deduction of the amount which your employer is paying as group insurance but you can claim the extra amount which you are paying and which is not covered under the group health insurance provided by the employer.

  7. Hi @mbharwani

    If in the certificate it is mentioned that the disability exists since 2012, you can claim it in FY 2022-23 as well.

  8. Hello @Shrutika_Shah ,
    Recently i had a surgery which costed me around 85K , my corporate insurance company reimbursed only 60K So my question here is Can I show remaining 25k as medical expense ? if yes please provide the details.

  9. Hi, I have Medical Insurance Premium of amount 15000 as my CTC component. Can I avail tax benefit under 80 D on this amount?

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