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Deduction under section 80DD of the income tax act is allowed to Resident Individuals or HUFs for a dependant-who is differently abled and is wholly dependant on the individual (or HUF) for support & maintenance.
The amount of deduction allowed under Section 80DD of the Income Tax Act, 1961, will come down to whether the dependant suffers from disability or severe disability.
The following documents will have to be submitted to claim tax benefits under Section 80DD of the Income Tax Act, 1961:
To claim tax deduction under Section 80DD, the taxpayer will have to submit a copy of the medical certificate, which authenticates the disability of the dependant.
If the disabled dependant is suffering from autism, cerebral palsy or multiple disabilities, then Form No. 10-IA has to be submitted.
Taxpayers have to produce a self-declaration certificate, mentioning the expenses incurred on the medical treatment (including nursing, rehabilitation and training) of the disabled dependant.
Since the self-declaration certificate will suffice for claiming most expenses, the individual is not required to preserve the actual receipts. However, if a claim is being made for the payment made towards insurance policies taken for the disabled dependant, then the actual receipts of the expenses need to be maintained.
Disability for Section DD is defined under clause (i) of section 2 by the “Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995” as well as disabilities includes in clauses (a), (c) and (h) of section 2 of National Trust for welfare of Person with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999.
Hence this includes the following disabilities:
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