Section 80DD
Section 80DD provides deduction to families of disabled persons for the purpose of caring for a disabled
dependent.
Deductions under Section-80DD can be claimed by families of disabled dependents and not the
dependents themselves. If a disabled person has already claimed deductions on an amount
through Section 80U, the same amount cannot be claimed again as deductions under Section-80DD.
Section 80DD can be claimed by both HUFs and individuals who are caring for a disabled dependent. The
deductions are applicable on expenses related to caring for a disabled dependent. The deduction amount will
also cover insurance premium paid to specific insurers for the purpose of maintenance of a disabled dependent.
Maximum Amount of Deduction under Section 80DD
Irrespective of the actual expenditure, a fixed amount of deduction is applicable depending upon the severity of
disability, as per Section 80DD:

More than 80% disability: Rs.1.25 lakh

40% to 80% disability: Rs.75,000
Benefits of Claiming 80DD

Deductions under this section can be claimed by individuals and HUFs in full irrespective of the amount
of expense incurred while caring for the dependent or in the form of insurance premium.

Documents related to the expenses don’t have to be produced, however you will be required to submit a
medical certificate authenticating the disability of your dependent from a certified medical professional as
defined by the government.
Required Documents for Claiming Tax Deduction Under Section 80DD
To qualify for tax deductions under Section 80DD of the Income Tax Act, 1961, individuals must submit the
following documents:

Medical Certificate: To establish the disability of the dependent and claim the tax benefit, a medical
certificate confirming the disability is essential.

Form 10-IA: If the dependent has autism, cerebral palsy, or multiple disabilities, Form No. 10-IA should
be submitted as part of the documentation.

Self-declaration Certificate: Taxpayers must furnish a self-declaration certificate detailing the expenses
incurred on the medical treatment, encompassing nursing, rehabilitation, and training, for people with
disabilities.

Receipts of Insurance Premiums Paid: While a self-declaration certificate is generally acceptable for
most expenses, retaining the actual receipts is necessary if the individual is claiming expenses related to
insurance policies taken for people with disabilities dependent, as these receipts serve as proof of
expenditure.
Terms for Claiming Deduction under Section 80DD
Deduction can be claimed under Section 80DD depending upon the following conditions:

Dependent of the taxpayer can avail deductions

Only Indian residents can claim deductions

Deduction cannot be claimed by taxpayer, if the dependent taxpayer has already claimed deduction
Deduction can also be claimed by the taxpayer, if:
1. Expenses incurred for medical treatment (including nursing), training & rehabilitation of the differently abled
dependent.
2. Deposited in Life Insurance Corporation of India for maintenance of dependent.

If dependent is parent, spouse, children, brother, sister, or member of HUF

If disability is covered under Section 2(i) of the Persons of Disabilities Act, 1995
Eligibility Criteria for Claiming Section 80DD Deductions
The following are the eligibility criteria for claiming Section 80DD deduction:

Any individual who belongs to Hindu Undivided Families (HUF)

Any individual who has a disabled dependent including parents, spouse, siblings or children
Points to Note:

Proceeds from an insurance policy paid in case of death of the dependent to an individual will be taxable
as per applicable income tax brackets.

The deductions under 80DD and 80U are provided over and above any other deductions claimed under
the various sections of the Income Tax Act, 1961.

Deduction limits have been increased from assessment year 2015-16 for both categories of disabled
persons. Limit for deductions on disabled dependents (40-80% disability) has been increased from
Rs.50,000 p.a. to Rs.75,000 p.a. while that of severely disabled dependents (80% or more disability) has
been increased to Rs.1.25 lakhs p.a. from Rs.1 lakh p.a.
Section 80DD and Section 80U
The section 80DD deals with providing tax deductions to individuals or HUFs for caring for a disabled dependent.
Section 80U deductions can be claimed only by the disabled persons themselves. Also, any deduction already
claimed by a disabled person under Section 80U cannot be claimed again through Section 80DD by his/her
family members.
Disabilities Covered under Section 80DD
The following are the disabilities covered under Section 80DD of Income Tax Act 1961:

Cerebral palsy

Leprosy-cured

Loco motor disability

Blindness

Mental retardation and illness

Hearing impairment

Low vision

Autism
FAQs on Section 80DD
1. I have spent Rs.20,000 as expenses for caring for my disabled dependent. How much deductions
can I claim u/s 80DD?
You can claim the full amount of Rs.75,000 as deductions under this section for disabled dependent and
Rs.1.25 lakhs for severely disabled dependents, irrespective of the amount actually spent through the
year on care.
2. Which forms should I fill while claiming 80DD deductions?
You need to produce only a certificate of disability from specified medical authorities for claiming the
deductions. In case of dependents with cerebral palsy, autism or multiple disabilities, form 10-IA has to
be submitted. This form has to be signed by a neurologist, pediatric neurologist (for children) or a civil
surgeon or chief medical officer.
3. What type of expenses are covered here?
Expenses related to medical treatment, nursing, training and rehabilitation of a disabled dependent, as
well as premiums paid on specified insurance plans that benefit disabled persons.
4. Who is a disabled dependent?
Individuals, or a spouse, son or daughter (or any child), parents as well as brother or sister i.e., any
siblings can be considered as your disabled dependent.
5. Where can I get a medical certificate for disabled dependents?
You can get a medical certificate for a disabled dependent from a neurologist with a Doctor of Medicine
(MD) degree in Neurology or a Pediatric Neurologist with a similar degree for children or a civil surgeon
or a Chief Medical Officer (CMO) of any government hospital.
6. Who can claim deductions under Section 80DD?
Any individual and Hindu Undivided Families who are Indian residents can claim deductions under
Section 80DD.
7. Are there any documents that to be submitted to get the benefit?
You have to submit a hard copy of the medical certificate stating disability as issued by the central or
state government medical board to make the deduction claim.
8. How is Section 80DD different from Section 80DDB?
Section 80DD differs from Section 80DDB in the maximum deduction amount. The deduction amount for
normal patients and senior citizens under Section 80DDB is Rs.40,000 and Rs.1 lakh, respectively. While
the amount for normal and severe disability under Section 80DD is Rs.75,000 and Rs.1.25 lakh,
respectively.
9. Can I claim 80DD for my parents-in-law?
If in-laws are dependent on the spouse and have a disability that comes under Section 80DD, then the
taxpayer can claim deductions for their in-laws. If the severity of the disease is high, then both you and
your spouse can claim tax deductions of Rs.1.25 lakh.
10. Is diabetes covered under 80DD?
Section 80DD provides an extensive list of disabilities and medical conditions. Diabetes is not included
under Section 80DD and hence, dependents with this medical condition cannot claim tax deductions.
11. Is paralysis covered under 80DD?
Paralysis is a part of locomotor disorder. As locomotor disorder is included under Section 80DD, paralysis
is covered under this section and patients suffering from this can claim tax deductions.
12. Can I claim both 80DDB and 80DD?
Yes, you can claim both tax deductions under Section 80DD and 80DDB, provided you are a resident
individual or belong to Hindu Undivided Families.
13. Can I claim 80DDB for in laws?
The tax benefits under Section 80DDB cannot be claimed directly for in-laws. The benefits on medical
expenses of in-laws can be claimed indirectly. The deductions can be claimed under Section 80DDB as
per the provisions mentioned in Income Tax section 17. In this case your spouse should also be an
earning member of the house.