The deduction can claim of medical Treatment of Handicapped Dependent under secton 80DD as per the following conditions by Income Tax Act.
Eligible Taxpayers to whom deduction is Available :
This deduction can be claimed By Resident Individual/HUF. He may be ordinary resident Indian or Not ordinary resident Indian. He may be foreign citizen or Indian citizen. However Non resident can not claim this deduction.
Options :
Taxpayer may have done any (or both) of following options-
Eligible Taxpayers to whom deduction is Available :
This deduction can be claimed By Resident Individual/HUF. He may be ordinary resident Indian or Not ordinary resident Indian. He may be foreign citizen or Indian citizen. However Non resident can not claim this deduction.
Options :
Taxpayer may have done any (or both) of following options-
- The taxpayer has incurs any expenditure for the medical treatment, training and rehabilitation of a disabled dependent; or
- Deposits any amount in schemes like Life Insurance Corporation for the maintenance of a disabled dependant. An annuity or a lump sum amount is paid to the dependent or to a nominee for the benefit of the dependent in the event of the death of the individual depositing the money, from the said scheme,
Amount of deduction :
A deduction of Rs 50,000 is available. The amount of deduction is fixed irrespective of the amount deposited under option 2.1 or 2.2 as above. Where the depandant is with a severe disability, a deduction of Rs 1,00,000 is allowed. ( Rs 75000/- up to AY 2009-10)
Death of the dependant occurs before that of the assessee :
If the death of the dependant occurs before that of the assessee, the amount in the scheme is returned to the individual and is taxable in his hands in the year that it is received.
Certificate :
An individual should furnish a copy of the issued certificate by the medical board constituted either by the Central government or a state government in the prescribed form, along with the return of income of the year for which the deduction is claimed,However as per new rule 12 no document is to be attached with Income tax return .
Dependent Meaning :
The term 'dependent' here refers to -
A deduction of Rs 50,000 is available. The amount of deduction is fixed irrespective of the amount deposited under option 2.1 or 2.2 as above. Where the depandant is with a severe disability, a deduction of Rs 1,00,000 is allowed. ( Rs 75000/- up to AY 2009-10)
Death of the dependant occurs before that of the assessee :
If the death of the dependant occurs before that of the assessee, the amount in the scheme is returned to the individual and is taxable in his hands in the year that it is received.
Certificate :
An individual should furnish a copy of the issued certificate by the medical board constituted either by the Central government or a state government in the prescribed form, along with the return of income of the year for which the deduction is claimed,However as per new rule 12 no document is to be attached with Income tax return .
Dependent Meaning :
The term 'dependent' here refers to -
- Individual: the spouse, children, parents and siblings(brother,Sister) of the assessee who are dependant on him for maintenance.
- For HUF : menber of HUF who are dependent on him for maintenance
Depended claim of 80U :
Further Dependent themselves haven't claimed a deduction for the disability under section 80U in computing their total incomes.
Disability :
Normal disability not less than 40 % and severe disability means more than and equal to 80 %
Further Dependent themselves haven't claimed a deduction for the disability under section 80U in computing their total incomes.
Disability :
Normal disability not less than 40 % and severe disability means more than and equal to 80 %
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