Switch to Digit Insurance

Trusted by 2 crore Indians

1 Year Waiting Period

Health
Car
Third-party premium has changed from 1st June. Renew now

Bike
Commercial
COVID-19 covered

Travel
More

Registration Number

Car Owner Name

Mobile Number

+91

Enter Mobile Number to Proceed

+91

ENTER YOUR CAR NUMBER

DON'T KNOW YOUR CAR NUMBER?

renew digit policy

I agree to the Terms & Conditions

Registration Number

Vehicle Owner Name

Previous Policy Expiry

Not Expired

Expired

DON'T KNOW REGISTRATION NUMBER?

I KNOW MY REGISTRATION NUMBER

IT'S A NEW BIKE

RENEW DIGIT POLICY

I agree to the Terms & Conditions

Registration Number

IT'S A NEW BIKE

RENEW DIGIT POLICY

I agree to the Terms & Conditions

Which countries are you visiting?

Most Popular(You can select more than one)

Leaving date

Return date

I agree to the Terms & Conditions

As mandated by Spanish Authorities your travel insurance needs to extend 15 days after your trip ends.
We will extend your coverage period accordingly.

Pin Code

In case, you wish to buy a plan for your siblings, aunts, uncles or any other relatives, you can buy a separate plan for them.

Add Members you want to insure

Mobile Number

Port my existing Policy

or renew digit policy

You can select more than one member

-+ Max kids

(s)

Registration Number

Vehicle Owner Name

Mobile Number

+91

City

Mobile Number

+91

ENTER YOUR REGISTRATION NUMBER

DON'T KNOW YOUR REGISTRATION NUMBER

or renew digit policy

I agree to the Terms & Conditions

Switch to Digit Insurance

Section 80DD of Income Tax Act

section 80dd of income tax act — (Source: allindiaitr)

There are certain sections of the Income Tax Act, 1961, which allows deductions from total gross income before the imposition of tax. Deductions are available given the expenses used to cover medical treatment of a differently-abled person. One such section is 80DD of the Income Tax Act. Want to know more about it? Read along!

What Is Section 80DD?

Section 80DD of the Income Tax Act, 1961 focuses on the deduction for the medical expenditure of a dependent with disabilities or a differently-abled person. This section also includes premium payment towards an insurance plan bought for a differently-abled person.

Who Is Eligible to Claim Deduction Under Section 80DD?

Following is a list of individuals or groups eligible for claiming tax deduction under Section 80DD -

A resident of India who manages medical expenses of differently-abled dependents.
Any Hindu Undivided Family (HUF) that manages medical expenses of differently-abled dependents.

What Deductions Are Available Under Section 80DD?

Deductions available under Section 80DD depend on the nature of the disability. These include,

Tax deduction of up to ₹75,000 is available for a dependent individual with a disability (more than 40% but less than 80%).
Tax deduction of up to ₹1,25,000 is available for a dependent Individual with severe disability (80% or more). It is the maximum 80DD limit that one can claim.

These deductions are applicable on the following expenses:

Expenditure covering medical treatment such as nursing, rehabilitation of the differently-abled dependent individual
Amount paid towards Union Trust of India, Life Insurance Corporation Ltd or any other insurance company for purchasing specific insurance policies or schemes to take care of differently-abled dependents

Who Qualifies as Disabled Dependent to Claim Deductions Under Section 80DD?

The definition of disability is stated in clause (i) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995. It includes individuals with autism, cerebral palsy and multiple disabilities (certified by an authorised medical authority) who are considered disabled persons. However, they must have a disability of at least 40% to claim a tax deduction.

On the other hand, dependent (under Section 80DD) refers to spouse, children, parents, siblings, members of HUF.

Together, disabled dependents refer to any individual (spouse, children, parents, siblings, member of HUF) who has 40% of disability (certified by an official medical authority).

Note: Deduction under Section 80DD of the Income Tax Act is available for disabled dependents of the taxpayer and not the taxpayer himself.

As the definition of disability is apparent to individuals, lets’ learn different natures of disability that fall under Section 80DD. Under this section, the following kinds of disability and severe disability are considered under Section 80DD of the Income Tax Act.

Blindness
Hearing impairment
Autism
Mental retardation
Locomotor disability
Low vision
Mental illness
Cerebral palsy
Leprosy-cured

How to Claim Deductions Under Section 80DD?

Individuals willing to claim Section 80DD deduction must submit a medical certificate (issued by an official medical authority) at the time of claiming a tax deduction. Further, they have to provide Form 10-1A, ITR papers, self-declaration and other essential documents.

Wondering where one can get a Medical Certificate for the Disabled Dependant?

Individuals can avail Medical Certificate for the Disabled Dependant from the following persons -

A Chief Medical Officer (CMO) or Civil Surgeon of a government hospital.
A neurologist having a Doctor of Medicine (MD) degree in Neurology.
Paediatric Neurologist, holding an equivalent degree of Neurologist IN MD (if it is a child).

The above-mentioned piece gives a comprehensive idea of deductions under Section 80DD. Read these details and apply for tax deductions under this section. Remember, deduction under 80U applies to individuals with a disability; on the other hand, 80DD applies to taxpayers who take charge of the maintenance of a disabled dependent. Therefore, individuals cannot claim for tax deduction under both these sections simultaneously.

Frequently Asked Questions

✓ Can Non-Residential Indians claim for tax deductions under Section 80DD?

No, Non-Residential Indians cannot claim for tax deductions under Section 80DD.

✓ Does the amount of deduction depend on medical expenses or the age of a dependent differently-abled person?

No, the amount of deduction depends on medical expenses or the age of a dependent differently-abled person.

More article about Income Tax in India

Income Tax Benefits for Senior Citizens

Income Tax Slabs in India

Income Tax Slab for Senior Citizen

Individual Income Tax Slab

Income Tax Slab for Women

How to Save Tax in India

Deductions under Section 80C

Tax Saving Options other than 80C

How your Family can help you save Tax?

New Income Tax Slabs for Senior & Super Senior Citizens

Benefits of Filing Income Tax Return ITR

How to File ITR Online?

How to File Income Tax Return Online for Salaried Employees?

ITR Filing for Businesses & Individuals

How to get Income Tax Return Copy Online?

What is ITR 2 in Income Tax?

What is ITR 4 in Income Tax?

What is ITR 1 Form Sahaj?

What is ITR-3 Form?

How to File Income Tax Return ITR?

How to File ITR for Non-Salaried Person

How to File TDS Return

Last Date of Filing Income Tax Return (ITR)

All you need to know about Income Tax Returns

Capital Gains Tax: Long Term & Short Term Gains

How To Get Income Tax Refund (TDS Refund)

How to Check Income Tax Refund Status Online

Different Types of Income Tax Return Forms in India

How to Download ITR Acknowledgement Online?

What happens if ITR is not Filed?

What is the Penalty for Not Filing ITR?

How to do e-Verification of ITR?

File ITR for Pensioners & Retired Govt Employees

Home Loan Tax Benefits

Section 80TTA of Income Tax Act

Section 194H of Income Tax Act

Section 194A of Income Tax Act

Section 80DDB of Income tax Act

What is TAN Card

Section 80GG of Income Tax Act

Section 80E of Income Tax Act

Section 80CCD of Income Tax Act

Section 80D of Income Tax Act

What is Income Tax Form 16

What is ITR Form 16A

What is ITR Form 26AS?

Section 194I of Income Tax Act

Section 115BAC of Income Tax Act

What is Excise Duty in India?

What is Indirect Tax?

Deductions Under Section 80GGA of Income Tax Act

Difference Between Section 80G and 80GGA

Tax Credit vs. Tax Deduction

Section 80U of the Income Tax Act

What is Deferred Tax?

Section 80CCG of Income Tax Act

Section 80CCC of Income Tax Act

Section 80DD of Income Tax Act

Section 80EE of the Income Tax Act

Difference Between Direct and Indirect Tax

Tax Exemption Rules on Marriage Gifts in India

Section 80G of Income Tax Act

Section 24 of Income Tax Act

Section 80GGC of Income Tax Act

Income Tax for NRIs

Income Tax Filing for Freelancers in India

Differences Between Long Term & Short Term Capital Gains

What is Profit Before Tax

Section 43B of Income Tax Act

Section 154 of Income Tax Act

Section 195 of the Income Tax Act

Section 192A of the Income Tax Act

Section 80CCF of the Income Tax Act

Tax Rebate under Income Tax Section 87A

Depreciation Rates as Per the Income Tax Act

What is Profit After Tax

Section 24B of the Income Tax Act

Statement of Financial Transaction under Section 285BA

Section 276B of the Income Tax Act

Section 44AD of Income Tax Act

Section 54EC of the Income Tax Act

Section 148 of the Income Tax Act

Section 10 of the Income Tax Act

Section 54 of Income Tax Act

Section 44AB of Income Tax Act Explained

Section 194O of Income Tax Act

What is AIS (Annual Information Statement)

Show more

Switch to Digit Insurance

Disclaimer: This information is added only for informative purposes and collected from different sources across the Internet. Digit Insurance is not promoting or recommending anything here. Please verify the information before making any decisions.

Get our app

Download man

App Store

Google Play

Health Insurance Guides

Car Insurance Guides

Bike Insurance Guides

Calculators

Business Products

RTO Offices in India

Important Links

Car Brands & Models

CIN: U66010PN2016PLC167410, IRDAI Reg. No. 158.

Go Digit General Insurance Limited (formerly known as Oben General Insurance Ltd.) - Registered Office Address - 1 to 6 floors, Ananta One (AR One), Pride Hotel Lane, Narveer Tanaji Wadi, City Survey No.1579, Shivaji Nagar, Pune-411005, Maharashtra | Corporate Office Address - Atlantis, 95, 4th B Cross Road, Koramangala Industrial Layout, 5th Block, Bengaluru-560095, Karnataka