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TMI BlogDeduction in respect of maintenance including medical treatment of a handicapped dependent relative - Section 80DDX X X X Extracts X X X X X X X X Extracts X X X X ..... individual or HUF , who is a resident in India and has incurred expenditure incurred for the medical treatment (including nursing), training and rehabilitation of a dependent, being a person with disability as defined under the said section or any amount paid or deposit under scheme framed in this behalf by LIC or any other insurer or Administrator or the specified Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pendant, being a person with disability, or any other person or a trust to receive the payment on his behalf, for the benefit of the dependant, being a person with disability. [ Section 80D(2) ] Dependent means spouse, children, parents, brothers and sisters of the taxpayer. In case of HUF, any member of the HUF can be a disabled dependent. Disability shall have the meaning as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of one or more disabilities, as referred to in section 56(4) of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995; or ( ii ) a person with severe disability referred to in clause ( o ) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her Conditions The taxpayer cannot claim this deduction if the dependent has already claimed deduction under Section 80U for himself or herself. The disabilities which qualify for tax benefits under Section 80DD of the Income Tax Act include blindness, loco motor disability, low vision, mental illness, mental retardation, leprosy-cured, hearing impairment, cerebral palsy and autism. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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