{"id":7585,"date":"2025-07-09T10:29:01","date_gmt":"2025-07-09T10:29:01","guid":{"rendered":"https:\/\/lemonn.co.in\/blog\/?post_type=glossary&#038;p=7585"},"modified":"2025-07-09T10:29:02","modified_gmt":"2025-07-09T10:29:02","slug":"section-80dd","status":"publish","type":"glossary","link":"https:\/\/lemonn.co.in\/blog\/glossary\/section-80dd\/","title":{"rendered":"Section 80DD"},"content":{"rendered":"<p><a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/section-80dd\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Section 80DD<\/a> of the <a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/income-tax-act\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Income Tax Act<\/a>, 1961, offers <a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/tax\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>tax<\/a> deductions to resident individuals and Hindu Undivided Families (HUFs) who incur <a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/expense\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">expenses<\/a> on the medical treatment, training, or rehabilitation of a dependent with a disability. It also covers premiums paid for specific insurance policies designed for the maintenance of such dependents.<\/p>\n\n\n\n<h2 id=\"eligibility-criteria\" class=\"wp-block-heading\">Eligibility Criteria<\/h2>\n\n\n\n<p>To claim deductions under Section 80DD:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Resident Status<\/strong>: You must be a resident individual or part of a HUF. Non-resident Indians (NRIs) are not eligible.<\/li>\n\n\n\n<li><strong>Dependent Relationship<\/strong>:\n<ul class=\"wp-block-list\">\n<li>For individuals: Spouse, children, parents, brothers, or sisters.<\/li>\n\n\n\n<li>For HUFs: Any member of the HUF.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Dependency<\/strong>: The disabled person should be wholly or mainly dependent on you for support and maintenance and should not have claimed deduction under Section 80U.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"deduction-limits\" class=\"wp-block-heading\">Deduction Limits<\/h2>\n\n\n\n<p>The deduction amount is fixed, irrespective of actual expe<a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/nse\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>nse<\/a>s:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Disability (40% to 79%)<\/strong>: &#x20B9;75,000 per annum.<\/li>\n\n\n\n<li><strong>Severe Disability (80% or more)<\/strong>: &#x20B9;1,25,000 per annum.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"disabilities-covered\" class=\"wp-block-heading\">Disabilities Covered<\/h2>\n\n\n\n<p>Deductions under Section 80DD apply to dependents with the following disabilities:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Blindness<\/li>\n\n\n\n<li>Low vision<\/li>\n\n\n\n<li>Hearing impairment<\/li>\n\n\n\n<li>Leprosy-cured<\/li>\n\n\n\n<li>Locomotor disability<\/li>\n\n\n\n<li>Mental retardation<\/li>\n\n\n\n<li>Mental illness<\/li>\n\n\n\n<li>Autism<\/li>\n\n\n\n<li>Cerebral palsy<\/li>\n\n\n\n<li>Multiple disabilities<\/li>\n<\/ul>\n\n\n\n<h2 id=\"required-documents\" class=\"wp-block-heading\">Required Documents<\/h2>\n\n\n\n<p>To claim the deduction:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Medical Certificate<\/strong>: Obtain from a government hospital&#x2019;s Civil Surgeon, Chief Medical Officer (CMO), or a certified neurologist.<\/li>\n\n\n\n<li><strong>Form 10-IA<\/strong>: Required if the dependent has autism, cerebral palsy, or multiple disabilities.<\/li>\n\n\n\n<li><strong>Self-Declaration Certificate<\/strong>: Stating expenses incurred on medical treatment, including nu<a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/rsi\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>rsi<\/a>ng, rehabilitation, and training.<\/li>\n\n\n\n<li><strong>Insurance Premium Receipts<\/strong>: If claiming expenses for insurance policies taken for the disabled dependent.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"how-to-claim-the-deduction\" class=\"wp-block-heading\">How to Claim the Deduction<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Obtain Necessary Documents<\/strong>: Ensure you have the medical certificate, Form 10-IA (if applicable), self-declaration, and insurance receipts.<\/li>\n\n\n\n<li><strong>File <a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/income-tax\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Income Tax<\/a> Return<\/strong>: While filing, include the deduction under Section 80DD.<\/li>\n\n\n\n<li><strong>Maintain Records<\/strong>: Keep all documents safely, as they may be required for verification by the Income Tax Department.<\/li>\n<\/ol>\n\n\n\n<h2 id=\"important-notes\" class=\"wp-block-heading\">Important Notes<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>No Double Deductions<\/strong>: If the disabled dependent has already claimed a deduction under Section 80U, you cannot claim under Section 80DD for the same individual.<\/li>\n\n\n\n<li><strong>Taxability on Death<\/strong>: If the disabled dependent passes away and you receive any funds from an insurance policy, those proceeds are subject to income tax based on the relevant tax brackets.<\/li>\n<\/ul>\n\n\n\n<p>By understanding and utilizing Section 80DD, you can ensure financial support for your disabled dependents while availing tax benefits. Always consult with a tax professional or refer to the official Income Tax guidelines for detailed information.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 80DD of the Income Tax Act, 1961, offers tax deductions to resident individuals and Hindu Undivided Families (HUFs) who incur expenses on the medical treatment, training, or rehabilitation of a dependent with a disability. It also covers premiums paid for specific insurance policies designed for the maintenance of such dependents. Eligibility Criteria To claim [&#x2026;]<\/p>\n","protected":false},"author":9,"featured_media":0,"menu_order":0,"template":"","meta":{"footnotes":""},"class_list":["post-7585","glossary","type-glossary","status-publish","hentry"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7585","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/types\/glossary"}],"author":[{"embeddable":true,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/users\/9"}],"version-history":[{"count":1,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7585\/revisions"}],"predecessor-version":[{"id":7586,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7585\/revisions\/7586"}],"wp:attachment":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/media?parent=7585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}