Circular No. 775-Income Tax Section 80DD, substituted for sections 80DD and 80DDA by the Finance (No. 2) Act, 1998, lays down that the deduction on account of expenditure incurred by way of medical treatment (including nursing), training and rehabilitation of a handicapped dependant or amount paid or deposited in
the manufacturer maintains an account of the quantity of cement cleared in bulk from the factory, the quantity of the cement received at the declared bagging plant, and the cement cleared in bags from the bagging plant thereafte.
