Section 80DD of ITA, 1961 : Section 80Dd: Deduction In Respect Of Maintenance Including Medical Treatment Of A Dependant Who Is A Person With Disability
ITA, 1961
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Explanation using Example
Imagine Mr. Sharma, who is a resident of India and falls under the individual taxpayer category. His son has a severe disability, and Mr. Sharma has spent ₹150,000 on his son's medical treatment and rehabilitation during the financial year. He has also invested ₹50,000 in an approved insurance scheme for the future maintenance of his son.
Under Section 80DD of the Income-tax Act, 1961, Mr. Sharma is eligible to claim a deduction from his gross total income. Since h...
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