Disabled Dependant Expenditure (80DD)

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How to Enter Maintenance Expenditure for a Disabled Dependant?

To claim deduction under section 80DD for a disabled family member who is a dependant, please click the checkbox, under the title "Maintenance expenditure for a disabled dependent under section 80DD."

You can enter the total amount (in Rs) for the year. The amount can have a maximum of two decimal places. Please scroll through the respective cells to update the details and click on the icon on this screen for help.

If the disease -- expenditure on treatment for which an exemption is claimed -- is a "severe" disability according to the Indian tax law, then select the check box below the table. Once you click the checkbox, you will see an option "Severe disability." Please click the appropriate option -- "Yes" or "No."

How Does Maintenance expenditure for a Disabled Dependant Reduce Your Tax?

You can avail tax rebate under Section 80DD towards the expenditure incurred on maintenance/ medical treatment including nursing, training & rehabilitation of a disabled dependant, or any premium or deposit made for the benefit of dependant with disability.
"Person with Severe Disability" means a person suffering from 80% or more of one or more disability prescribed and certified by an approved medical authority.
You can avail tax rebate -- under Section 80DD for the disabled dependant -- of Rs 50,000 in case of normal disability (<= 80% disability) or Rs 1,00,000 in case of severe disability (>80% disability). Please note that whatever your actual expenditure may be, you will receive Rs 50,000 in case of normal disability or Rs 1,00,000 in case of severe disability as tax exemption.

Proof Submission for Maintenance Expenditure for a Disabled Dependant

The details of the required proof and guidelines are given below for your ready reference.

Section 80DD	Proof to be submitted	Guidelines
Deduction for Medical Treatment of a Dependent with Disability	Photocopy of certificate** issued by the competent medical authority in a Government Hospital, with a self-declaration, certifying amount spent on treatment	Where the condition of disability requires reassessment, a fresh certificate is to be obtained after its expiry, to continue claiming the deduction

**Please click here to download the prescribed format for the medical certificate.