80DD Tax Rebate

Disabled persons are often dependent on others financially and otherwise. The government encourages initiatives to support them by giving tax exemption on amounts spent on well-being of disabled dependents. This is governed by section 80DD of Income-tax Act.

Eligibility for 80DD

This exemption applies to individuals and HUFs resident in India. A dependent could be a spouse, child, parent, brother or sister of the individual.

If you have spent money on medical treatment (nursing included), training and rehabilitation and/or annuity for the disabled dependent you can claim deduction under section 80DD.

These conditions/disabilities are considered eligible:

- Autism

- Cerebral palsy

- Blindness

- Low vision

- Leprosy-cured

- Hearing impairment

- Loco motor disability

- Mental retardation

- Mental illnesses

- Multiple disabilities

Any amount that you deposit as an annuity with an insurance company for your disabled dependent can also be claimed for deduction under 80DD.

You would have to get a certificate in the prescribed form signed by a physician, psychiatrist, etc working in a government hospital to certify disability while filing income tax returns to claim exemption u/s 80DD.

NRI taxpayers cannot claim 80DD tax deduction on disabled dependents.

Maximum deduction limit under 80DD

If the disability can be established you can claim a flat deduction of Rs 50,000 a year, irrespective of the actual expenses incurred. If disability is severe, that is if it is 80% or more, the limit is Rs 1 lakh.

How to get 80DD tax deduction

To get deduction for medical treatment on 80DD illnesses you can submit prescribed certificate to HR in the relevant year and get deduction in TDS on salary. If you miss this you can still put the amount in cell allocated for 80DD under Chapter VI-A deductions in the ITR form while filing income tax return in the assessment year. No certificate is to be attached with ITR form but you should keep it for record sake.

Fintotal comment

If you have a disabled dependent, here is your chance to care for them and also get a tax break for doing that. By claiming deduction your taxable income reduces by so much amount as you claim.

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