1. Deduction under Section 80DD for expenses on maintenance/ medical treatment of disabled dependent

In Past few years cost of medical treatment has shoot up very sharply and has made medical treatment almost out of reach of Lower and Middle class families in India. Government of India has in order to provide some relief to those who have a dependent with disability or sever disability provided some relief’s from Income tax under section 80DD of the Income Tax Act, 1961.

2. Who is eligible to claim deduction under Section 80DD?


  • Individual or a Hindu undivided family, who is a resident in India.
  • Deduction u/s 80DD is not available to non-resident Indian (NRI).

3. What Expenses are eligible for deduction under Section 80DD?

  • Expenditure for the medical treatment (including nursing), training and rehabilitation of a disabled dependent.
  • Money paid to Life Insurance Corporation (LIC), Unit Trust of India or any other insurer for the purpose of buying specified scheme or insurance for the purpose of maintenance of such disabled dependant.

4. Definition of relative: Who can be your disabled dependant?

⇒ For individuals, your spouse, son / daughter (any child), parents and brother / sister (siblings) can be your handicapped dependants.

⇒For HUFs, any member of the HUF can be a disabled dependant.

⇒The disabled person should be wholly or mainly dependant on you for his / her support and maintenance, and should not have claimed deduction under section 80U.

Some considerations for the insurance premium

  • Not all schemes qualify – there are specific schemes meant for this purpose. The policy has to insure your life. i.e. it should be in your name.
  • Premium is required to be paid on annual basis or a lump sum amount for the benefit of the disabled dependant.
  • Nomination of Policy should be in the name of (a) your disabled dependant, or (b) any other person or trust that would receive the money for the benefit of your disabled dependant

5. Policies in which one can invest for deduction under Section 80DD


♣  Life Insurance Corporation of India offers Jeevan Vishwas policy for the benefits of parents or guardian of person with physical disabilities which qualify for tax benefit under Section 80DD.

This policy ensure that the dependant person with physical handicap does not have to depend on anybody for financial support in case something happens to his parent or guardian. Jeevan Vishwas is a policy which participates in profits.

Under this insurance policy, the life of the person, on whom the handicapped person is dependant, is insured. In case the dependant dies before the guardian/parent, the parent/guardian will have the option to either keep the policy for a reduced paid-up sum assured or entitled to receive the refund of premiums paid.

However if the parent/guardian dies before the dependant, 20% of the lump sum assured becomes payable for the benefit of the dependant. Moreover the balance is paid by way of monthly annuity for 15 years for sure and thereafter for life on the life of dependant.

♣ The health insurance cover provided by National Trust needs special mention. The trust has introduced “Niramaya” health Insurance Scheme for persons with disabilities like Autism, Cerebral Palsy and Mental Retardation etc. Under this scheme, for those who have family income of less than Rs. 15,000 per month, you need to make a payment of Rs. 250 per year. For the person having family income of more than Rs. 15,000 per month is required to pay an amount of Rs.500 per year. For the families which are Below Poverty Line (BPL) this scheme is free, provided the applicant holds the BPL card. This scheme covers health expenses up to a limit of Rs. 100,000 per year for the person suffering from these disabilities. The scheme is administered by National Trust in collaboration with ICICI Lombard. Under this scheme even existing disease are covered without any medical check up. Moreover this plan covers routine expenses like medical check up, transportation and corrective surgery etc. which are not covered under regular health insurance products.

6. What is considered as disability and Severe Disability for deduction under Section 80DD?

Disability would be as defined under clause (i) of section 2 by the “Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995” and will also include disabilities  referred to in clauses (a), (c) and (h) of section 2 of National Trust for welfare of Person with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999.

It includes the following:

  • Blindness
  • Low vision
  • Leprosy-cured
  • Hearing impairment
  • Locomotor disability
  • Mental retardation
  • Mental illness
  • Autism
  • Cerebral palsy
  • Multiple disabilities

A person with disability means a person suffering from not less than 40% of any of the above disabilities.

Severe disability means 80% or more of one or more of the above disabilities.

7. Other Conditions to claim deduction under Section 80DD

  • For claiming the deduction in respect of the above, you have to furnish a medical certificate of disability from a Government Hospital certifying the disability of the dependant. The certificate needs to be renewed periodically.
  • For people having Autism, Cerebral Palsy or multiple disabilities, form number 10-IA needs to be filled up. There are two other formats for person suffering from mental illnesses and all other disabilities.
  • People have to furnish self declaration certifying the expenditure incurred on account of medical treatment (including nursing), training and rehabilitation of the handicapped dependant.
  • You do not have to preserve the actual receipts for expenses incurred. However you will have to produce the actual receipts in case you claim deduction in respect of payment made to LIC, UTI etc for the purpose of buying insurance or other schemes for maintenance of such dependant.

8. Who can issue medical certificate of disability?

  • Neurologist having a degree of Doctor of Medicine (MD) in Neurology (or, in case of children, a Pediatric Neurologist having an equivalent degree)
  • A Civil Surgeon or Chief Medical Officer (CMO) of a government hospital

9. Taxability of Premium Amount Paid in Case disable dependant dies before the taxpayer

In case your disabled dependant predeceases you (that is, dies before you); the amount in the policy is returned to you. This would be treated as your income for the year in which you receive it, and would be fully taxable in your hands.

10. Amount of Deduction under Section 80DD and Tax Saving

  • The deduction allowed is Rs. 50,000 if disabled dependant is not suffering from severe disability. Limit is Raised to Rs. 75,000/- from A.Y. 2016-17.
  • Deduction allowed goes up to Rs. 1,00,000 if disabled dependant is a person with severe disability.Limit is Raised to Rs. 1,25,000/- from A.Y. 2016-17.
  •  Deduction not depend on amount of expenses incurred:- Even if your actual expenses on above mentioned disabled dependent relative is less then amount mentioned above you will be eligible to full deduction.

Please Note –

a) Individuals would need to produce a copy of the disability certificate as issued by the central or state government medical board to claim deduction.

b) Insurance policy obtained must be in your name and should be a policy for life. It could pay either an annuity or a lump sum amount for the benefit of the dependent on your death.

c) If the disabled dependent predeceases you, the policy amount is returned to you, and treated as income for the year in which you receive it, thus fully taxable in your hands.

Conclusion:- The physical and mental agony experienced by the parents/ guardian of such dependants cannot be taken away but Government of India, National Trust, LIC and other charitable institutions are doing commendable job by reducing the financial agony of such families. It is important for all of us to look for such benefits available and talk these about in various media to take it across as many people as possible. This is a bit of social work which can give relief to handicapped persons and their parents.

11. Frequently Asked Questions on deduction under Section 80DD

Question – I am a salaried person who had a son with hearing impairment. My son underwent an operation for cochlear implantation and I spent around Rs 6 lakh for it. Can I get any tax benefit for the treatment expenses?

Answer:- Section 80DD allows a deduction to an individual or HUF if the person has incurred in the previous year any expenditure on medical treatment (including nursing), training and rehabilitation of a dependant with a disability or paid or deposited any amount under a scheme framed in this behalf by an insurer for the maintenance of a dependant with a disability.

A person with a disability is one suffering from not less than 40 per cent of a disability (as certified by a medical authority working in a hospital or institution notified by the Government), which could be blindness, low vision, leprosy – cured, hearing impairment, locomotor disability, mental retardation, mental illness.

Hearing impairment, for this purpose, means a loss of 60 decibels or more in the better ear in the conversational range of frequencies.

A person with disability also includes the one suffering from autism, cerebral palsy, mental retardation or a combination of any two or more. Section 80DD allows a deduction of up to Rs 75,000 a year and if the disability is severe, up to Rs 1,25,000 a year. Severe disability means a person with 80 per cent or more of the disability. You can claim deduction if your fits into these categories.

Question:- My father is a pensioner and his pension is less than my salary. My sister is a disabled dependant with 85% disability. She is dependant on me. Can I get rebate under section 80DD? My Assessing Officer says that your father is alive and is getting pension; so you cannot claim deduction. Is it true?

Answer:- Your Assessing Officer is not correct. The deduction u/s 80DD is for dependant of an individual tax payer and dependant includes brother and sister of Individual. You can furnish to Your Assessing officer an undertaking from your father that your sister is dependant on you and not on your father.

Question:- I have a handicapped dependant who is my cousin ( Daughter of my mother’s sister). She is completely dependant on me and every month I spend Rs 10,000. She is suffering from 85 % Blindness and mental problem. I wanted to know whether I can claim tax benefit under 80DD?

Answer U/s. 80DD dependant means in the case of an individual, the spouse, children, parents, brothers and sisters of the individual or any of them;

It is clear that section 80DD is applicable only if the person on whom you are spending are any one of following

  •  your wife or husband
  •  your children
  •  your parents
  •  your brother
  •  your sister
  •  your wife’s or husband’s brother or sister
  •  your parents’ brother or sister

The Daughter of your mother’s sister is, clearly, not coming under the definition of dependant for the purpose of claim of deduction u/s 80DD. So, you can not claim deduction u/s. 80DD in respect of expenses incurred for her maintenance and medical treatment.

Question– Brother of Mr. Raja (a resident) is totally blind and is dependent on Mr. Raja. During the Assessment year 2016-17, Mr. Raja has incurred expenditure of Rs. 10,000 on training and rehabilitation of his brother. Can Mr. Raja claim any deduction in respect of expenditure incurred by him on maintenance of his physically handicapped brother?

Answer- In this case, all the criteria of section 80DD are satisfied and hence, Mr. Raja can claim a flat deduction of Rs. 1,25,000 under section 80DD (since his brother is suffering from 100% disability).

Suppose in the above case, instead of 100% disability, his brother is suffering from disability of less than 80%, then the amount of deduction will be limited to Rs. 75,000.

(Republished with Amendments)

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Company: Taxguru Consultancy / Taxguru Edu
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  1. annemathew says:

    Hello Sir/Madam
    My brother is a mentally retarded patient of 29 years. His condition is non-progressive and has been certified with 75% mentally retarded as per his Disability certificate from the Dept of Rehabilitation of Disabled, Tamil Nadu. Myself (younger sister) who is the only supporting member of the family want to claim under section 80 DD. I have all the necessary bills and his treatment costs upto Rs 5000 per month. When approached to the Rajiv Gandhi Govt Hospital Chennai none of the doctors accepted to certify. When approached to the Dept of Rehabilitation for Disabled in Chennai they mentioned that only the father or mother can claim the 80 DD tax exemption and not the sister. If so I need to become his legal guardian and they mentioned that it is not that easy to change to a local guardian just like that. Please help me give clear insight on whether I can claim for the 80DD Tax for 2017 or the upcoming years. Also please let me know in what way I can approach them in order to get the disability certificate attested. My email id: [email protected]

  2. KALYAN says:

    My father suffered a paralysis attack on the right side and now he cannot speak, walk or lift his right hand. He is bedridden now.
    Can i claim deduction U/s 80 DD?
    I am taking care of him

  3. Douglas says:

    I want to say a very big thank you who help me out with my mental condition, my family and I never believed I will be fine and come back to my normal senses again, anyway all thanks to my wife for contacting great doctor EHIS Uribhor, great doctor Uribhor sent her a medicine to give me for a period of one week only and All thanks to God now that I am fine and forever be healed. I have come back to normal senses and I can do all things and resume work now, contact same doctor on {[email protected]} and he will help you too…

  4. Sapan says:

    Can anyone guide me about how to apply deduction of 80DD (dependent parent with disability) in online ITR? I see system doesn’t allow to calculate decution in online ITR.
    DO we need to follow any specific procedure?

  5. Phool Mian says:

    please provide the reference for you below lines

    You do not have to preserve the actual receipts for expenses incurred for 80DD

  6. Phool Mian says:

    Dear Sir,

    please provide the reference of clause where from you have taken the below lines.

    “You do not have to preserve the actual receipts for expenses incurred. However you will have to produce the actual receipts in case you claim deduction in respect of payment made to LIC, UTI etc for the purpose of buying insurance or other schemes for maintenance of such dependant”

  7. Naren says:

    LIC has discontinued Jeevan Vishwas policy for mentally retarded. So now we have to invest in which policy to claim this benefit.

  8. devang harjivan makwana says:

    HELLO, My father in law is 90 percent disable and he is fully dependent on me. should i claim for deduction under section 80 dd

  9. R Karivaratharaj says:

    Dear Sir,
    My Father is disabled person (60%). Since my taxable income was less than 2.5 Lakhs last year (FY:2015-16), i have not mentioned the same in return. Is it possible to claim the same this year? I have paid Rs.50,000/- for both medical and other expense.

    Kindly guide me to file the return through online

  10. kiran says:

    I am a salaried person. Dad suffering from 60% arthritis. Someone has recommended me for Ayurveda Treatment that can help benefit in disease.
    1) Is Arthritis considered under Locomotor disease that gets covered in National Trust Scheme?
    2) Is Ayurveda Treatment cost covered that I will get from Kerala?

  11. Narasimhan says:

    I am a salaried person who had a daughter with hearing impairment 98%. My daughter underwent an operation for cochlear implantation and I spent around Rs.35,000/- for buying spare accessories and service plan for sound processor. Can I get any tax benefit for the treatment expenses?

  12. lalti kumari says:

    i am govt employee and my husband was doing buisness which is closed now and he has no income, my mother in law is paralysed with disability certificate 70% of and dependent on me so can i claim 80dd deduction for her.

  13. Manish LImkar says:

    My mother is paralysis patient , aged 83 years , had undergone for major operation in the month of June -2016. I had spent Rs.95000/- for her operation . I wanted know under which Income Tax category I can get this exemption

  14. Jigar Gandhi says:

    Sir my child is 100% mentally retarded (cerebral Palsy ) i am not making any expense towards his medical treatment or medicine during 2016-17. yet can i take any rebate U/S 80DD of dependent act

  15. Rohan Ingle says:

    my wife has suffered from brain tumor and tumor excision was done 2 years back, post surgery she lost her vision, can I claim under 80DDB?

  16. KHUSHI RAM says:

    In case dependant child is handicapped from hearing impaired. He is married and having his children. Can the father of the dependant claim deduction under section 80 dd

  17. Dr. Shital Prasad Nigam says:

    Sir, if an dependant has orthopedic disabilities, whether he has to obtain certificate on form 10-IA or a handicapped certificate issued by Medical Board of Congress of a district is sufficient. If IT deptt says to submit certificate on form 10-IA what should be done.

  18. Deepak Srivastava says:

    Hello Sir, I am a salaried person.My 16 year old son is mentally retarded(>40%).He goes to rehabilitation centre by means of Auto to and fro for which I pay Rs.3400/-monthly.Kindly suggest me under what rule and how I may have exemption in incometax and tax benefit.Yours valuable guidance will decrease my some burdon for which I shall ever remain grateful and thankful to you.

  19. Usha Kiran says:

    Hi Team ,
    My husband was on dialysis for last four years and I was getting the tax benefit every year by undertaking doctor certification .
    Now in the year 2015 he has undergone major transplant surgery and his out of dialysis from then onwards .
    Still my medical expenditure every month is very high it comes to 25 to 30 K .
    Can I opt for this facility for my tax rebate and declare it in the coming financial year., If yes what would be the amount I shoud, declare

  20. Mudit Tewari says:


    My dad has suffered a major brain stroke and is in a vegetative state due to which he is bed ridden. What documents do i need in order to claim tax benefit under 80DD. Is it mandatory to get a certificate from a government doctors as they are saying that they want to see th patient which definitely is not possible.

  21. k praveen says:


    i ask this question under section 80DD.

    i am salaried employee,my son is suffering from ”
    Rheumatoid Arthritis” illness he have physically handicapped
    certificate (above 80 percent) issued by government doctor.

    every month i purchased tablets (RS 3000)
    (Yearly RS 12000), for my son,but i am forgetting to take tablets
    bills every month, so exemption under section 80DD is allowed to me
    or not.


  22. Goutam Paramanick says:

    Sir, I am a government employee. Hon’ble Court has ordered its final judgment to me to pay monthly maintenance to my wife. My wife has been staying her parental home. In such a case can I claim tax exemption for paying monthly maintenance?

  23. DHARMENDRA says:

    I am salaried person & my father has suffering from PARALYZE ( 50% DISABLE) & HE GETTING PENSION ONLY Rs-1700/- ONLY

  24. Himanshu Mehta says:

    My mom has more then 85% hearing loss problem in both ears.(Holes in both ears) so can i claim under 80DD ? after having certificate from Government Doctor

  25. Pravin says:

    Whether rebate U/s 80DD is allowed by employer (Tax deductor) of an employee or the same could be claimed by the employee while filing his return in Income tax department .

  26. chandu says:

    i have two uncles ( Father brothers) who are 100% disable and completely dependent on me. can i get 2.50 Lakh exemption under 80DD (1.25 Lakh/Person)

  27. v r panse says:

    Sir i am physically handicapped person with 60%disability.i retirerd from mseb in last december 2015 and got efps pension Rs.2601/ pm.my wife is teacher shall she can claim exemption for section 88dd

  28. Santhosh Alappat says:


    Myself and my wife are employed in a Bank and an Insurance Company respectively and we have a mentally retarded daughter with 75% disability.
    Please clarify, whether both of us can individually claim the deductions @ Rs.75 K ? ie. Myself Rs. 75 K and my wife Rs.75 K.

  29. ByraReddy HC says:

    Dear sir,
    My mother has locomotor disability with 60% of disability. I have disability certificate from the govt hospital district surgeon. I don’t have any bills preserved for expenses towards my mothers medicines. I have only disability certificate. Still shall I eligible to claim deduction under section 80DD for full amount of 75000 for AY 2017-18? Please help.

  30. S M Sawant says:

    Sir, my father is dependent on me, he is a pentioner & is undergoing treatment on Heart, its an Ayurvedic treatment, can I claim under 80DD & what documents are required.

  31. P Deb says:

    Hi,My father is disabled dependent,he is hundred percent disabled and he has a disablity certificate from state govt and he is getting pension too as he was govt employee.So,Is it possible for me to show deduction under 8DD.Please advise.


    I have 2 dependents brother retarded and son CP child can i get 125000 rebate on my incometax can i get rebate on both i.e 250000 under 80DD

  33. sunil says:

    My 100 % deaf and dumb sister is dependent on me. I have the certificate from CMO. I have the dependency certificate from my employer also. But she is registered with CGHS for medical purpose as my father was central Govt. employee. my father is no more. My mother is getting family pension.
    in this case, can I claim the DEPENDENT WITH DISABILITY rebate ?

  34. Nikhil Zambare says:

    My Uncle were Claiming tax deduction benefits u/s 80DD. Now the dependent has expired in September, the question I whether the benefits will be withdrawn or will still be benefited till the end of financial year 16-17.

  35. y,sivaram says:


  36. raj says:


    my father-in-law is an paralysis patient. i am salaried professional, can i avail 80dd deductions for my IT returns and if yes till what amount can i claim it?

  37. nasir husain says:

    my son is 5 month old, he has by birth bisorder on both hands called radial club hand. now his treatments are going on and he is not covered under any insurance policy. can i consider these exexpenses under which section of income tax?

  38. nasir husain says:

    my son is 5 month old and by birth he ha got radial club hand dis order on both hands. now he is under treatment, he is not covered under any insurance can i claim deductions under which section of income tax?

  39. Rajaram says:

    Budget 2016-17
    स्वम (विकलांग) हु ITR- 2016-17 में की कितनी राहत मिल सकती है

  40. Anup says:

    Sir, my wife working in government, my child hospitalised due to low weight(800gm) by birth so that time my total bill was around 200000 , we claimed the same at govt they reimburseed me 150000 so that amount is taxable or not taxable?

  41. Jagan says:

    Sir, my mother retired prematurely from Government service on grounds of invalidity because of disc prolapse and paraparesis (80% locomotor disability; she cannot walk and is wheel chair bound presently). Subsequently she developed chronic spine abscess and on continuous medical treatment since then. She claims deduction under Section 80U as of present. Since she is predominantly dependent on me financially in view of her lower pension can i claim her medical treatment expenses under Section 80DD if she does not claim it under Section 80U.

  42. Vinay Oza says:

    My daughter dependent on me i am retired bank officer she is mentally challenge(retarded) i have civil surgeon latest certificate should i exempted under any section.

  43. Baiju mani says:

    Hi , my son is a hemophilic and my wife recently identified have polymyositis. Interested to know the tax benefit which I can claim ,under which category and how much amount. Also what all the certificates supposed to produce. Please reply.

  44. Rahul Sharma says:

    Hi Sir , my question is that we can only claim deduction in case we have a policy or medical treatment for them ? as my sister is mentally retarded but we do not have any policy etc for her , so is there any other way to claim the benefits ?

  45. prabhjot says:

    I have a son who is diagnosed with 50% Mental Retardation. Please let me know what documents do I need to furnish for his maintenance or training expenses for claiming tax benefits

  46. Ratheesh Raman says:

    sir My mother is a person attacked by strokes and one hand and one leg(left side) is not functioning properly . i am buying medicines for her regularly and doing physiotherapy also. Can i claim the same as IT deduction

  47. Ajay says:

    Hello Sir,
    I am having a daughter 1 year of age and she is suffering from down’s syndrome. It is a genetic disorder menifest as mental retardation along with other disabilities too. I have gone through your post and 2 acts mantioned by you in your post which just describe

  48. Deepak Keshav Deshpande says:

    My is recently having surgery of hip bone fracture and have replaced hip join ball of left leg and also same type of surgery done 1 and 1/2 year before for right leg and not able to to walk he is bed redden completely on bed kindly let me know do i claim benefit Under Section 80DD or Under other section
    Deepak Keshav Deshpande

  49. Padmakar Bachhav says:

    I have claimed benefit under Sec 80dd but my employer has not given me form 16 for the year 2015 – 16 stating that i have not paid any tax

  50. Kamleshkumar Valand says:

    I have a Disabled persons & my wife is also disabled, but not medical expenses of her, so, I get the benefit in my IT Return? if possible you may advise how can I get this type of benefits.

  51. Prashant Gupta says:

    My wife is a cancer patient & i dont have ant medical insurance policy. I pay every month for his medicines & testing. Her treatment is going in AIIMS, delhi. Can i get deduction on her treatment. If yes then what need to be submit?

  52. Rajeev Guglani says:

    I have a son with severe hearing impairment and is implanted with cochlear implant. Can I claim rebate under 80 DD for my self as well as my HUF in the same year. ?

  53. Sushma S says:

    Sir my father has bipolar condition (psychiatric condition) of about 85% and even more along with traces of Parkinsons. Can i claim this exemption?

  54. Mangesh Kharwade says:

    Sir, I have twin sons, both suffering from Cerebral Palsy. The extent of disability of in case on one is 50% and that in case of another child is 85%. Can I claim deduction for both?

  55. manohara babu says:

    Hi sir, I have a Severe Hearing impaired 7yrs child & last 3 yrs back we went for cochlear implantaion & I have bills for three thousand in this year. Plz confirm can I claim for 1 lakh exemption under 80DD based on disabled certificate.

  56. Harshavardhan Ashok says:

    Hi Sir, I have a handicapped dependent who is my Aunt( My Mother’s sister ) who is not married and senior citizen, every month i am transfer some amount for her maintenance and medical aid, Can get exemption for that amount ?? if in case what are documents I need ti submit ??

  57. Shravan says:

    Sir,my mother in law ( husbands mother) is my dependent.she is a handicapped with 85 percentage disability.she ownly depends on me. Wheather iam eligible to show exemption under 80DD.
    Pls clarify my doubt as soon as possible.


  58. Jacob Ebanezer says:

    Sir, I have a son with no left hand fingers working. There are literally no fingers or no bones..
    Unfortunately the certificate issued by the CMO Govt Hospital is only 20% Disability, which I honestly believe is not correct.
    Can I avail the tax benefit under 80DD?

  59. Pardeep says:

    Hello Sir, My Grandfather is dependent on me, and has vision and hearing disability both more than 80% as per CMO certificate. We are HUF, can I claim tax deduction under 80DD?

  60. Sudhir says:

    Hi Sir, My Father brother who is 80% disabled and he is my dependent. I’m spending almost a Lakh under his medical treatments. I want to claim this under 80DD is it applicable for me? 4 yrs back my father expired and he is completely dependent on me. Please guide me.

  61. Shubham Srivastav says:

    Sir, my daughter is suffering from MDR TB and she has been under medical care & treatment of Dr Udwadia of Hinduja Hospital, Mumbai and other local MD soecialist Dr. She has to take daily heavy doses of medicines & injection, which are pretty costly, besides, periodic diagnostics tests & reports. I am a salaried class person working in a ptivate firm. Can I claim deduction under section 80 DD ? pls guide.

  62. Ram says:

    I have a dependent parent for whom i undertake mental illness (Phsychiatry) treatment for a condition called Schizophrenia. Is this covered under this 80DD/80DDB for me to claim exemption? I am spending money for private treatment. what are the formats involved and how do i get the necessary documentation done for this case if exemption is available. would be happy if you can answer this. – Ram.

  63. hardeep Singh says:

    I am a father of autistic child, i am a salaried person. Please guide me where shall i approach the obtain the certificate and what else i have to produce to obtain tax rebate.

  64. Amit says:

    i m a govt employee ,my father has undergone bypass surgery on January 2016 .no insurance policy i hve.can i get income tax exemption for aforesaid condition?plz reply sir

  65. DR.ABHIRAM SINGH says:

    SIR. My elder unmaried Brother is 60 year old. he has blindness 75% declared by medical board. I am PGTeacher in navodaya vidyalaya. Can I claim for relief U/S 80DD

  66. Punruthaan Singh says:

    My Sister is married and she is suffering from blindness.

    Can I be eligible to buy 80DD based premium from authorized company for like LIC for my sister and claim such benefit ?

  67. CLVishwakarma says:

    Sir, I have two mentally disabled dependent ie wife & daughter with 70% Can I claim for tax benefit for both the person from my income u/s 80DD, if yes how much please explain or any other way to get tax benefit.

  68. M Panchanan Patro says:

    Only one my daughter has a mental retarded child since by birth. I have come across several tests from neuro doctors and we’ll known phycologist has been mentioned 76% on her I test on her medical report at the age of 5 of my daughter. Now she is 18+. Whether I have to again for I test. Now also she is unable to do her any work except walking and like one year child and could not speak or identify anything. On 80dd what deduction I
    can eligible on my IT filing on 2015-16. Please advice me on my given email id. Thank you

  69. Santosh Bhatkar says:

    My father has spinal cord herniated disc problem for which frequent MRI and medicine is required. Can we claim this under section 80 DD? Please reply….

  70. Vijaypal Singh says:

    Dear Sir,

    My son suffering from Locomotor (Neurological) Disability with 75% (Severe). I want to know that How much rebate in income tax for the financial year 2015-16.

  71. Chetan Kumar says:

    My mother in law has polio by birth with a disability certified by CMO as 50% and now she is taken care by me and my wife only.

    We are incurring medical expenses and other expenses related to her treatment.

    Can i get the exemption in this case as she is not in direct relation to me.

  72. Mutyala Vishnu Satyanarayana Murthy says:

    I am Retired state government employee and now i am getting Service Pension.
    My Daughter having disability of polio from that I am getting of AY 2016-17 is Rs. 75,000/- by section 80DD and recently my wife got blindness. If i can get same for two persons it is possible to get benefit.

  73. Nazreeen Jaffer says:

    Hi, my father is a state government school teacher.He underwent radical prostectomy(surgery for removing prostate gland as he was diagnosed CA of prostate)last year.we spent almost 2.5 lakh over the surgery.Is he eligible for claiming under section 80DD..Kindly let me know..

  74. raja says:

    My wife is railway employee my daughter having muscular disorder and having 80 % disability certificate issued state government Medical officer issued as per rules.

    is any document other than the certificate issued DMO to be produced to claim under 80 DD

  75. Jitendra Kumar says:

    My daughter is down syndrome and she has is 50% mentally retarded. Can I claim for tex rebate in income tax? A medical certificate from school of special child can be valid for claiming the tax rebate?

  76. ASHOK KUMAR says:

    I am a central govt emp orthopadically handicapped (65%). I want to know maximum allowed deduction for 2015-16 under 80U. Is amount expends on purchasing callipers and crutches(helping aids) can be used for tax relief?

  77. AjitNarayan says:

    res sir ,i am father of a son having severe disability,this year unfortunatily he died ,i had applied in my componey for tax rebate ,now what i have to do?shoud it be returned to componey or something else?plz guide me.


    Dear Sir,

    Kidney Transplant case my wife I am give one kidney to my wife exp about almost yearly 96000/- how much exempted pl. do the needful

  79. kp says:

    This is useless when there are so many questions but not a single response from Sandeep Kanoi. I wish he should atleast respond else better not post any such articles and keep people hoping.VERY BAD

  80. Srikanth says:


    My Father is having EYE Retina Detachment and lost vision in left eye. Same problem for the 2nd eye abd he underwent Ayurvedam treatment, we spent around Rs 30K, can i claim for tax exemption under section 80DD.


  81. Subhash says:

    I m disable with right eye lost in accident.Govt. Hospital issued 30 % certificate to me.

    Also I give maintenance to my wife for Rs.3500/- per month thru court.

    How much of tax benefit i get.

  82. sumant says:

    i have my brother who is dependent on me ans is mentally retarded.
    i have no medical bills in my custody for the one i have incurred while treating during last year. can i claim the exemption limit under section 80dd on my income for the expenses incurred last year without actual bills, which has been lost/destroyed.

  83. Jinal says:

    I have incurred a expense for my grandmother in FY 14-15 who was hospitalised for almost 10 days due to kidney failure and was ulimately detected with pneumonia.She was a senior citizen and dependent on me since my father is retired.Due to age and pneumonia she expired in Oct 14.I dont even have mediclaim for her to claim expenses back.It a huge cost.

    Can i claim benifit in Sec 80DD/80DDB ?

  84. Somashekar Rao G says:


    My mother is paralysed for the last 22 years & she is dependent on me. Father is not a pensioner & has no income. Am spending Rs.15000.00 each quarter for her daily & regular medical expenses to date.

    Can I claim these medical bills, consultation costs of Doctors, Injection costs which as high as 22,000 per annuam for her bones strength under Section 80DD of IT act

  85. Senthil72 says:


    I have a handicapped sister, who is married still we are staying as a united family, she is checking hospital with respect preganancy medics. am i eligible to add and show those expenses under 80DD in my tax.

  86. Ramesh M says:

    My father is dumb and deaf..disability is 80%. he is not working and no income…completely dependent on me..

    1. can i claim this 75000/-
    2. If yes, should i submit any bills? he has a certificate from Govt hospital. and also he is getting pension from govt – every month 1200/- rs.
    3. If i want to submit bills, what are all the bills i can submit – like consultation, medical, nursing…

    Please check guide me.

  87. Madhu says:

    Dear Sir

    My mother is 62 years and diabetic. She is insulin patient, daily taking many insulin units. The Expense of medical treatments is much in amount , capturing bills. Can i apply for 80DD. Please suggest.

  88. Huzefa Hamid says:

    Whether I can claim deduction u/s. 80DD in respect of expenses incurred on medical treatment of my Father in Law who is completely dependant on me and is suffering from Hearing Impairment

  89. Soumita says:

    Dear Sir

    Both my parents are dependent on me. My mother is a schizophrenia patient (related to mental illness). As per income tax under 80DD it is clear that I can claim for tax benifit.

    My father is an addict. i have kept him in rehabilitaion centre. Could you please guide me if I can get a tax benefit from this.

    Your guidance will be of a great help to me.




  91. Ranjit says:

    Would you please clairfy whether a wife can claim tax benefit on medical expenses incurred on her fatherin-law (Husband’s father) under IT Act 1961?

  92. dilip abnave says:

    I have undergone angioplasty in Nov. 2015 whether I am eligible for tax exemption as I got reimbursement for expenses incurred from my employer. I am bank employee under which section I am eligible for tax exemption as the amount is added as perquisit in my income

  93. paras says:

    hi sir,

    i have sister show is totally bed rest and medically unable to do anything by her own. she is handicapped more than 80%, can i get LIC for her, the one mentioned above and can i claim that in my return filing ?

  94. sukumaran says:

    Husband and wife are government employees, having two physically challenged children (more than 50%). For filling income tax return, father and mother are eligible for getting rebate under section 80DD ie. expenditure on medical treatment (Rs.50000/-)of physically challenged. I want to know whether the two government employees are eligible for getting rebate separately under section 80DD or not. Please let me know.

    C.Sukumaran ,

  95. Rajendra says:

    my father is bed ridden for 3 years due to paralytic stroke. i am incurring Rs 5000 per month for his nursing expenditure. He is dependent on me. Ca n claim 80dd ?

  96. ANJAN MALLICK says:


    My wife is 75% visually disabled. I got the disability certificate from
    GOVT Hospital on 15/02/2015. Am I entitled for tax deduction under sec 80DD in the FY 2014-2015. If so what are the other proof of expense required.
    kindly inform me

    Thanking You,
    Yours faithfully,
    Anjan mallick

  97. harshit says:

    i have one proprietory firm…if i wil pay sum amount to my emoplyee for serious injuries says 2 lacs..can i saw this expenses as allowable in my books of a/c?

  98. Ch Bala Subrahmanyam says:

    I am a retired officer from a PSU Bank drawing Pension. My wife undergone a major operation for which I spent Rs. 3.90 Lac. The Insurance Co. reimbursed an amount of Rs. 1.60 Lac. for which I am paying annual premium for the coverage of Medical exp. to that co., my Bank also reimbursed Rs. 1.42 lac for reimbursement of the Medical expenses. Sir, what is the perquist value in this case? and on how much amount I have to pay IT. Pl. let me know. Thank You sir.


  99. Ajoy Kr. Hazarika says:

    I have a physically handicapped elder brother with 60% physical disability.He is having brachiel plexus injury in which his right arm is totally disabled.He is also unemployed and fully dependent on me.He has a proper valid physically Handicapped certificate issued by Social Welfare office under Gov. of India.
    Am I will eligible to get income tax rebate undersec 8DD.

  100. Surinder Pal Singh says:

    I am salary employee. My son was handicapped of 100% and he died on Nov 2014. So how much amount can be deducted in the annual Statement (income Tax) of 2014-15.

  101. sandeep kumar says:

    Iam a Physically Handicapt 70% disablity both legs parmanent. Sir i want to know benefit of income tax all relief. Please tell me. 09812110702

  102. S K Mishra says:

    Dear Sir,
    My son is having 80% disability and the required Disability Certificate is available. How much dedn under sec 80DD will be admissible to me under below situation?
    I get about Rs 40,000 reimbrsment from my employer on medical expenses and TDS being deducted on amount beyond Rs 15,000.
    I spend about Rs 70,000 more on nursing care by employing helper and other care which is Not reimbursed by employer. I do not have proper voucher for this nursing part.
    How much deduction will be allowed for me under above situation.
    I need your valuable clarification as financial year is going to end.
    S K Mishra

  103. SREERAM SONTI says:

    may pl confirm if 80 DD includes 80 DDB. i.e. if deduction under 80DD is claimed for Rs 100,000 can we still claim deduction under 80 DDB provided both Certificates are available ?


  104. Nilesh Shah says:

    I have a son who is suffering from 40% blindness. I am doing these expenses as out of pocket expenses and not from any insured policy. Can I cover the regular medical expenses incurred on him for the treatment and checkup and also the medicines purchased for the treatment.

    Please advise. Thanks. Nilesh

  105. simon sabu says:

    my father is bed ridden for 3 years due to paralytic stroke. i am incurring Rs 20000 per month for his nursing expenditure. He is dependent on me. Ca n claim 80dd ? Ia m in 30% IT slab. Please reply

  106. simon sabu says:

    My father is bed ridden for last 3 years , I am incurring an expenditure of 20000 rs per month for his nursing expenditures. He is completely dependent on me. I am in 30% slab It. Is it possible to claim 80DD for this expenditure, Is so what should i do ??

    pl help

  107. Rajesh says:

    my child is 91 % Disable certificate given by valid medical officer,
    what are the documents need apart from medical certificate for claiming rs, 100000 under 80DD

  108. K.PREM SAGAR says:


  109. Suresh Punna says:

    My daughter is diagnosed with Thalassemia Major non-curable decease surviving monthly blood transfusion.

    and my son has low vision – 90% disabled.

    Is the 80DD exampation 1-lack per dependent or per assessee.

    Pls help. Thank in advance.

  110. Devdatta Chitale says:

    I have gone through all the details and the replies of people.

    Does any body have a proper elf declaration letter or a format which is needed to be given along with the disability certificate that I Mr.xxx is taking care of my family person who is dependent on me.

  111. Kamal says:

    Dear Sir

    Please clarify whether a spouce (female) can claim tax benefit on the medical expenses incurred on her mother in law (Husband’s mother) under IT Act 1961?


  112. kamal says:

    Please clairfy whether a wife can claim tax benefit on medical expenses incurred on her mother in law (Husband’s mother) under IT Act 1961?


  113. K.vaiyapuri says:

    Sir I am central Govt employee my son suffering with autism problem who is under going speech therapy, occupation therapy, in private medical practitioner lost year I had submit only disability certificate for tax rebate and I got Rs 50000 as tax rebate . But this year my clerk asked medical expenses certificate from government medical practitionerl weather it is necessary clarify

  114. Om says:

    Sir, My son is suffering from down syndrom (M.R.). He is going in a special public school for informal education/training/speech therapy etc. I am paying Rs. 70000/- annually on the above for school fees. Can I claim deduction under section 80 dd on this account.

  115. Vijay Kumar says:

    Dear Mr. Subramanyam.
    Since your daughter is autistic and have more than 80% disability, you will be eligible to claim Rs 1,00,000/- out of your total income u/s 80DD irrespective of your spending on her speech and medical treatment.

  116. subramanyam says:

    my daughter suffering with autism with more than 90% disability certified in the month of august 2014. we are providing medical treatment and speech therapy…

    while filing return in 15-16 (for fy & py 14-15)
    1) am eligible to claim deduction of 100000/- U/s -80dd
    2) if not so 100000/- what is eligible limit.
    let me know the best possible solution


  117. Venkat Narayan says:

    I am a salaried person having a son suffering from autism. He is 5 years old. Can I get any tax benefit for the expenses incurred ????

    Kindly reply on mail

  118. Sreenivas says:

    1) To get exemption towards 80DD, what document needs to be submitted to the company.
    2) Is the document dated must be within the same Financial year for which claiming the tax exemption.

  119. Sohan Lal says:

    My wife met with an Accident on 6/7/2014.I have expand Rs. 180000 for her treatment (injuries and ortho injuries) ,Can the expenses are covered under any kind of income tax rebate.

  120. mehraj mirza says:

    Dear sir,
    i am sallaried person, Can i claim tax benefit on expences incured on medical expence on my dependent parents. my father is 80% physicaly disabled he has certified from civil surgeon about it . my mother is alxo mentaly retired . she has also certified from civil surgeon about her disability. i spend rs 5000 for both medicine.
    so can i claim for sec 80dd . how much maximum amount i can claim.
    pls reply as early as possible

  121. shankar says:

    sir my wife was kidney transplanted patient and fully dependent on me. is kidney transplanted patient comes under physically challenged/handicapped?
    if so up to which percentage of disability?
    thank you very much sir .

  122. Mrs.Monika Innani says:

    How much tax deduction is done on hospitalisation charges of operation Total Knee Replacement of single woman by vidarbh kokan Gramin bank Akola,Maharashtra

  123. Kartar SinghPatial says:

    I have a daughter having 75% permanent mental retarded disable which is sever.I want to know how much amount I may deductued from my income tax calculation Rs. 50,000/- or Rs.80000/- or rs.1,00,000/-? Reply me on above said mail.

  124. RAGHU says:

    sir, i am salarried employee, and my father having glocoma (eay probelm), every month i have to pay 3000 rs for medicals expencess for eay drops, i am eligibel to get 80dd benift.


  125. HP says:

    The CDMO of our district is saying that he will not give the FORM NO. 10-IA. and he said specialist will give this. Then will and private hospital specialist is also valid for this?

  126. sunil verma says:

    Hello sir, I am a Govt salaried person.my son is mental retarded.my son birth is March 2010.can I claim now deduction under 80dd for fin year 2010-11, 2011-12, 2012-13,2013-14.in these years returns i could not claim deduction under said rule.pl suggest me about previous year return can I revise the return from fin year 2010-11.doctor give me certificate of my son in year 2014 mentioned by birth problem.

  127. Sushma Sahai says:

    # My father 80+ is suffering from permanent disability and has got a Disability Certificate from All India Institute of Physical Medicine & Rehabilitation,Mumbai.He also has got a Concession Certificate from the same Institute which enables him to travel by railways along with an escort.
    # He is dependent on me and we have a Health Insurance Policy on which I get
    benefits u/s 80D.
    # I want to avail benefits u/s 80DD for my father.I am in 20% I.T.slab,working as Asst. Prof., in a College,under UGC scales.I shall be grateful, if you will let me know amount I am entitled under 80DD. Monthly expenditure on my father is Rs:25000.00.I need this figure for filing my I.T.Return for the Year 2013/14.
    # Thanking you and hoping to hear from you soon.
    Sushma Sahai

  128. Sanket says:

    In my view where the person being “person with disability” covered under clause (j) of section 2 of National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999, the 40% disability requirement is not necessary for claiming minimum amount of deduction of Rs.50,000 because “person with disability” is separately defined under the Income Tax Act which does not refer back to Sec2(i) of the Person with Disabilities Act, 1995.

  129. kumar says:

    dear sir
    iwant to ask whether my father and i both can claim deductions under Sec 80 dd and 80u respectively as till jul 13 i was completely de[endent on my father afterwards i got job i am 75% disabled.please reply soon thanks

  130. paresh hah says:

    My Father is Senior Citizen (89yrs), he was having Night Blindness (Termd as Ratina pigmentation) & now lost 90% vision. He is Tax paying Assessee having Investment Income. Kindly clarify can He/Myself(Only Son)can claim deduction of Rs. 1,00,000 u/s 80DD? is actual expenditure is criteria OR its flat deduction?

  131. RCB says:

    Due to Poor eyesight I have purchased a new spectacles for myself. Can I take this expense under Income Tax Medicals bills / allowance for exemption during this Asst.Year 2014-15?

    Please help me on this with relevant IT Section for claiming this exemption.

  132. Omkar nath koul says:

    I am cg employee having an insane elder brother aged 70 years old is wholly solely dependent upon me after the death of our parents.The said insane brother having no source of income for survival & is putting with me,ailing from several diseases.Can he be dependent upon cg employee,and can avail the facilities of Medical & Ltc.

  133. Palak Thakar says:

    Sir, My mother is perallised with right body since last 6 month. she’s recently suffering from brain stroke also. the medical treatment is so costly i hv a corporate mediclaim. could i get a benefit of u/s 80DD and deduct some money in my tax ?

  134. milind says:

    Dear Sir/Madam,

    My daughter is 10 yrs old. She is having kidney problem(nephrotic cendrum) for last 8 yrs. Can I claim her medical expenses under 80dbb. If yes what is the procedure.

  135. Hemant says:

    My son met with an accident & was in vegitative stage since last Eight years.

    I was claiming tax rebate u/s 80DD.

    In November 2013 he passed away. My question is can claim the rebate u/s 80DD

    for current year.

  136. Dhruv says:


    I have renal transplant ( kidney ) on jan 2013. i m salery person my medical
    expenses is monthly 10000 can i claim this amount for tax beneficial with 80DD.

    thanks sir.

  137. vinay says:

    i m retiring in july and will get my pf/gratutity/other benefits can i take ( GIFT)fix deposit in the name of my mentally ill daughter and spouce AND GRAND SON my son not come under i tax act

  138. NARASIMHAN says:

    I am Central Government. My daughter is suffering from Hearing Loss with more than 95% disability certificate by Government Civil Hospital. Can I eligible for exemption under 80DD. Please advise me.

  139. GAJAN says:

    my father is 70% phisicle chalenged dew to polio is he depend on me.if yes then i have only 20000 rs bill on father name then what will gona happend.

  140. Rajesh Kumar says:

    I had a Chronic Renal Failure and subsequently undergone for Renal Transplantation. Presently I am on Immuno-supressor drugs (Very expensive medication)for prevention of the graft rejection.Can I claim these expanses for exemption under 80DD,Please advise me on this.

    with best regards,
    Rajesh Kumar

  141. Ghanshyam Solanki says:

    Dear Sir

    My mother is 60 years and diabetic. She has a Knee Problem in both the Legs. Doctor has suggested to do Operation . The Expense of Surgery and Knee replacement is Rs.3 Lakh.She is Dependent on me. Hence can I claim the expenses incurved under 80DD, with a dactors certificate. Please suggest.

  142. Vaibhav V Sabale says:


    My father met with an Accident & suffered an internal Brain Hemorrhage on 7/5/2011. Drs said he will not be able to walk or behave like normal individual. Now after 3 years his condition is same, so will it come under Physical Disability under section 80DD and what kind of expenses are covered under this section.

  143. Dhiraj says:

    My mother has Knee problem not able to walk only with support,what I need to do.
    Can I get disabled crtificate from my regular Ortho Doctor & Expeness report & ccan it be tax free & by what amount?

  144. Hiral says:


    I am a salaried person. My brother is not mentally sound and he is 100% dependent on me. My brother’s medical expense (only) is approximately 24,000 p.a. I have not obtained a medical certificate from doctor specifying his percentage of disability.
    In case the doctor provides a medical certificate specifying his percentage of disability to be 80% – 100%, can I claim deduction between 50,000 – 100,000 based on the cerfiticate issued by the doctor or I will be eligible to cliam deduction upto INR 24,000 only.


  145. Ranu Agrawal says:

    My mother is handicapped dependent as Deaf and dumb 100% .. by birth… no any medical expenses done by me for her treatment.Except some miner test.

    Can i claim benefit under 80DD? that is i think Rs. 1 Lac for severe disability.

  146. Rajendra says:

    I Am an Employee of On private Company I am my self Physically Disability Person . Then How can I Show Tax Deduction Under PWC which Clause ..Ple Give me Clarification

  147. PRAKASH REDDY says:

    my father is a 100% blind person and depend on me.Can I claim Income Tax exemption up to Rs 1.00 Lakh towards maintanence( Medical Bills are reimbursed by my employer) under section 80dd? Please inform me sir

  148. debendra kumar barik says:

    i am a salary person. i am having a 28 years old disable brother with cerebral palsy( 80% disable).my mother also getting pension 80000/- per annum.The maintenance of my brother is also borne by me like medical expenses as well as other day to expenditure. which comes to Rs.7000-per month including its insurance.kindly suggest me could i get relief under 80DD.

  149. hemant bhavsar says:

    i hv one daughter which has cerebral palsy. in section 80DD for income tax, is it required to put the medical bill? pl give the answer as early as possible.
    thanking u. my contact no. 7600299796

  150. pankaj mutha says:

    My father is paralytic with 40% disability and is dependant on me. Under which section I can claimed for tax exemption. Also let me know what proof I have to show for the same.

  151. PRASHANT SINGH says:

    My mother is handicapped dependent as Deaf and dumb 100% .. by birth… no any medical expenses done by me for her treatment.Except some miner test.

    Can i claim benefit under 80DD? that is i think Rs. 1 Lac for severe disability.

  152. PC Verma says:

    Sir,I am in service Govt PSU and elder son 28 year old suffering from CP (mentally retarded)I want to rebate u/s 80DD. So pl tell me how many amount spent in LIC/medical treatment to get rebate on 50000/.

    Thanking You

  153. Ram says:

    Very usefull information given and sharing by friends, thank you all.
    I have one question, shall i approach directly National Trust for health insurance? or we need to go through my child (who is suffering with Autism-60%)

  154. VIJAY CHANDRA says:

    one of my client who is a salaried person and had a son who was disabled more than 80% and after expending rs. 1 lakh rupees he died last year (2012-13) during his medical treatment andhe wants a deduction of rs. 1 lakh under section 80DD . Is it possible or not????please leave a reply…

  155. .PRASADARAO says:


  156. mallesh says:

    My sister is more than 80% disability.Now i am already claiming Rs.100000 tax exemption.she must take medicine life long.So can i aslo claim Rs.40000 according to section 80DDB

  157. Neeti says:

    I have 2 disabled dependents – my mother-in-law (age 73yrs)for whom I have been claiming Rs. 60000 deduction since 2 years under sec 80DD.
    Since this year my father who is dependent (age 75yrs) is mentally ill and suffering from Dementia for whom I am paying nursing charges every month.

    Please let me know if I can claim deduction under sec 80DD for both my mother-in-law and for my father.

    Thank you.

  158. sohan says:

    I have two disabled dependent one is my brother (60%)Disabled, and another one is My wife’s brother ( 100%). How much i can claim under 80DD


  159. manivannan says:

    I have two disabled dependent one is my brother (60%)Disabled, and another one is My wife’s brother ( 100%). How much i can claim under 80DD


  160. Allarakha says:

    I am a salaried person. I have an handicapped brother and his normal wife.
    I have taken a LIC policy for both my handicapped brother and his wife separately.
    I am claiming rebate under section 80 DD for my brother policy by submitting a deceleration that he is dependent on me.
    Can i claim rebate in income tax for his wife policy (i.e my Bhabhi) as she is too dependent on me?? if yes, under what section or pls provide reference for a similar case.

  161. SUNITA SINGHAL . says:

    My sister in law is more than 60% permanent handicap and have a medical Board certificate. She got family pension of her parent but it is not sufficient to its livelihood. My self is Income tax payer and my husband is doing private service and not earning more. My husband are four brothers, expect my husband they are not interested to care-take of my sister in law. She is totally depended me and live with us. Let me know: Can I claim the deduction under 80DD? If yes, What is procedure to claim and what evident to show for claiming?
    Thanks with regards.

  162. Santhanakrishnan says:

    Dear Sir,

    I have a sister with 70% mental retardation,claiming for 80DD ,should i produce the certificate only or should i produce the medical bills as well ?

    or any recipt made by me is enough???

  163. Rahim says:

    I have a sister with 82% mental retardation,claiming for 80DD ,should i produce the certificate only or should i produce the medical bills as well ?

  164. Rajendra Gaikwad says:

    I am a salaried person & my mother is suffered paralytic attack in Nov 13. My father is retired and not earning anything. Both are dependent on me. Can I get a exemption under 80DD in Income tax.

    Please help me what document i need to submit to my employer for Income tax exemption.

  165. Raghav says:


    Today morning i went to Vellore government hospital, no use in that because, chief doctors not aware of this TAX benefits and whom to contact. no use in keeping this doctors and not able to guide other.

  166. rajesh kumar bhat says:

    my father 74 year this year under gone with spinal surgery and had a implant and taking bone TB treatment. he is covered under medical insurance by my Brother in law i his company up to Rs.1.00 lac. but including surgery and medicine costs around 3.00lac can i get rebate on excess amount spent on his treatment?

  167. Ajeesh says:

    both husband and wife are govt. employees, and they have a mentally retarded female child. The doubt is whether they both can claim for a tax deduction according to tax assessment form 9 b? ie can both husband and wife can claim tax deduction on each of their income?

  168. S.Wale says:

    Dear Sir,
    My one Eye is totaly blind from age of 4/5 Years, now I am 40Years, Please confirm, Can I get any exemption from Income tax dept. if i get the certificate from civil hospital

    S. Wale.

  169. renu says:

    if any persons have a dependant handicapped child. No any expenses on medical treatment or insurance. can he claimed deduction u/sec 80DD for regular maintance.

  170. Sheetal Bidi says:

    My father is a pensioner and his pension is less than my salary.
    My father has a Hearing impairmentwho is partially dependant on me with 65% disability
    Can I get rebate under section 80DD?

  171. carlus barla says:

    My son is mentally retarded person and I am availing income tax rebate .I glad to know that insurance policy for mentally retarded person comes under u/s 80DD.

  172. K.M. Patel & Co. says:


    One of my client having salary income. Company has given 80DD relief for Rs.17000.
    As per my Knowledge Deduction U/s.80DD is applicale Rs.50000 what is Fact ? In my
    Income Tax software i can not enter deduction of Rs.17000.

  173. SK Pandith says:

    Hello Sir/ Madam
    I am a salaried employee. My father is 83 years old and he was diagnoised with 80% hearing impairement and Government Doctor/ Surgeon from the district hospital issued a disability certificate. Now to avail deduction u/s. 80DD for expenses on medical treatment of disabled dependent, what other document/ record I should obtain? My father does not have any kind of insurance and he is only covered under mediclaim policy through my employer.
    Thank you in anticipaiton
    SK Pandith

  174. Manjunatha says:

    Dear Sir/Madam,

    My mother is 80 years and diabetic. She lost >80% sight, due to diabetic related complaints and as per dacotor, no chance of recovery. Hence can I claim the expenses incurved under 80DD, with a dactors certificate. Please suggest.


  175. Prashant Nair says:

    I have to urgently undergo a transplantation and my school friends have decided to contribute around 50,000 rs to 1,50,000 each towards collecting 10,00,00 required for the operation. I want to know, me not falling under the efinition of Relative, will they be eligible for deduction undet the act ? The Act saya the the dependant should be ‘mainly’ dependent on this money for treatment which is also my situation as my only source of income is fathers pension and not Savings or investment or in other words i am solely dependent or mainly dependent on this money provided by friends. Also would it help if i provide documentary support of the use of money for my surgery to the tax authorities ? Anyway i can claim that this money would have been given to charitablee institution which the would have gone towards saving a non relatives life, …so it is all the more reasonable that they should be allowed deduction as presents itself as a case of genuine and emergency medical help? Your reply will be extremely valuable to me ?

  176. Dinesh says:

    Pls suggest that knee replacement surgery expenses of dependant parent can be considered for duduction u/s 80DDB or any other section?

  177. Arun R says:

    . I am a salaried person & my father is disabled & paralysed since 2-3 years. His one side is paralysed & one leg & one hand doen not work. So he is all dependent upon my family only. I am the only person in my family to earn money. I spend Rs 11000/0 PM for my family which include maintance & medicines also. I want to know how can I claim the deduction under 80DD. I’ll have to furnish Form 10IA. But apart from the Form 10IA do I need to furnish any bills cause we do not have any bills to produce. I just transfer money to my fathers account every month for my families maintanance & medicines(Ayurvedic, for which we dont get any bills). Pls let me know if I can get the deductions without any Bills?

  178. Ajay says:

    My brother is 80% handicapped. I am having certificate issued by CMO in 2005. I just want to know in how many years i have to reissue new certificate from CMO or old certificate will work life time. I want to use certificate for 80DD only

  179. Kathir says:

    Meaning of SLUM SALE.Tamilnadu VAT is applicable to Wind Mill Machinery or not? If VAT is passable, send the case laws and amendment to my mail ID.

    Thank You.

  180. satish sher says:


    my mother is a paralytic with impaired brain.She is widow and gets pension around Rs5000 per month . For medical care and nursing attendant i spend Rs20000/ month and am passing difficult phase in life.Can i claim a tax benefit under 80DD etc. Govt hospital has given a certificate also but my DDO refuses to allow any tax benefit with a plea my mother is getting pension.. pl help

  181. jayendra says:

    Dear Sir,

    My doughter has a downsyndrom. Rated 68%
    We have recently took admission in special school and also some time we have to took her speach therapy. I have also applied for jivan adhar policy from LIC.
    My question is,
    1. can i claim deduction under 80DD on schooling n LIC policy?
    2. how much i can claim?

    pls reply

    my mail id [email protected]


  182. rakesh says:

    my father and mother are pension holders and with severe disabilities as specified . can i claim 80DD and can they be treated as dependants on me

  183. madhusudan says:

    My father is dependent on me and is suffering from multiple schlerosis. Is this one of the approved disabilities.
    He is filing his tax return and draws pension. In such a situation is the definition of dependent can include a person who has taxable income and is filing a return.

  184. Ashok Shah says:

    One of my client spend money on his mother illness in previous year and huge amount of bill came from the Hospital. The client is most honest senior police personnel. He paid some amount to hospital and requested to grant him instalments so that he can pay the dues in full, which hosptial agreed and released his mother in february. In 1st week of March his mother died. Client paid amount in full by end june. now for this previous year (during which he has not incurred any expenditure on ill ness of his mother, but has paid instalments for the xpense incurred in earlier previous year), whether he will get any benefit under this section.

  185. Novel says:

    My father is having vision in only one eye. Can i claim benefit under 80DD? How disability is calculated? What all documents will required to get exemption from employer?

  186. Vivek Vichare says:

    I have two sister’s dependent on me. Elder sister is having hearing impairment problem from childhood. She is deaf and dumb. She is married but not staying with her husband. I am having full responsibility. From last 4 years she is having psychological problem also.

    Second sister is having short term memory loss problem. She is unmarried and staying with me. Does short term memory loss problem comes under mental retardness?

    My father is retired and I am only the earning person.

    So can I claim for sec 80dd deduction. Which certificates needs for the same.
    How much maximum amount i can claim.(I mean 50000 or more).

  187. Mihir kumar says:

    My father is a pensioner.His pension is less then my salary.I have paid rupee 50000 on his medical treatment from my salary.Can i claim for deduction im my I.T. return for these expenses.

  188. mihir says:

    my father’s pension is less then my salary.Can i claim for medical benifit,for medical expences paid by me u/s 80DD(financial year 2011-12).

  189. Rakesh Kumar says:

    My father is physically dependent with 80% disability. How can i claim deduction u/s 80DD and upto what extent. In which schemes should I invested for claiming deductions? Is deductions are limited upto amount of investments?

  190. Susant says:

    My father is in bed for the last 10 months or more. Every month I am spending nearly 10000 rupees for his treatment. He is totally dependent on me. Can I get a certificate and how to? It’s not possible for me to take him to a Govt. Hospital and get a certificate due to his condition. Please help. Susanta

  191. GAURAV GARG says:


    I want to know am i eligible to take benefit of tax rebate of my parent’s lic. Because he is unemployed now and i have to pay all his lic’s premium.

  192. Sonali says:

    Dear sir,
    I am salaried person. Can i clain tax benefit on expenses incurred on medical expence on my dependent parents. My mom is physiactric patient & presentystaying in chaitnya mental health care center. Her monthly expense is rs 15000 aprox. Pls advise can get any tax benifut on this expence.

  193. Parag Chitodkar says:

    My father is a pensioner and his pension is less than my salary.
    My father is a Hearing impairment dependant with 85% disability as well Cancer.
    Can I get rebate under section 80DD or 80D? If yes, then whar are documenst i have to produuce for claim.

  194. Archana says:

    I am a salaried person & my father-in-law is disabled & paralysed since 5 years. His one side is paralysed & one leg & one hand doen not work. So he is all dependent upon my family only. I spend Rs 10000 PM for my family which include maintance & medicines also. I want to know how can I claim the deduction under 80DD

  195. MOHINDER PAL says:

    I am a retired bank employee and filing income tax return. My son is mentally retarded duly certified by govt.Doctors-Disability more than90%(PERMANENT). But he is in a temporary and private job of Rs. 4500/- PM just for his rehabilitation.

    Please guide me if I can claim deduction u/s 80-DD. Thanks and warm regards.

  196. Jainarayan says:

    I m handicapted suffring from POLIO pls let me without expendite any amount can i get tax benefit u/s 80 u Rs 50000/-

  197. Kapil says:

    My daughter is one year old and she is physically handicapp by birth. Not having left hand below elbow. Can I get the benefit of income tax.

  198. Pranay says:


    I give monthly fixed amount to my Granny (Dad’s mother) who is 86 years old, for her medication (diabetes and cataract patient) and daily expenses. Does this qualify under any tax deduction. The government should consider such genuine cases!

  199. wealthucreate says:

    Its first time visiting your site. Will for sure spend some time here. Article is well compiled and informative. This blog gets into my fav .

  200. KB KAUSHIK says:

    my elder brother is mentally retarted and depended on me . my wife and my self are tax payee , can my wife claim the tax deduction under 80dd if i dont want to avail. kinly give me the ref. as the ddo is not allowing us.

  201. Ashutosh says:

    My Son has a one Kidney in which functioning is only 11%. I have spent more than 1 lac expenditure on this. Does this qualify for the rebate.

  202. subhash says:

    Hi, I am salaried person & my father is physically handicapped due to intertrochanteric fracture left femur and his disability is permanent and 15% . Can I get benifit of incometax

  203. Akesh says:

    I am a salaried person & my grandmother is disable and she is dependant on me.

    In this case i spend more then 8000 per month maintance & medicines.
    I want to know how can I claim the deduction under 80DD

    Please let me know can i avail the 80DD facility.


  204. Anish says:

    I am a salaried person & my father is disabled & paralysed since 2-3 years. His one side is paralysed & one leg & one hand doen not work. So he is all dependent upon my family only. I am the only person in my family to earn money. I spend Rs 11000/0 PM for my family which include maintance & medicines also. I want to know how can I claim the deduction under 80DD. I’ll have to furnish Form 10IA. But apart from the Form 10IA do I need to furnish any bills cause we do not have any bills to produce. I just transfer money to my fathers account every month for my families maintanance & medicines(Ayurvedic, for which we dont get any bills). Pls let me know if I can get the deductions without any Bills?

  205. ahmed says:

    I am a Physically Handicapt 50% Disablity suffering from 3 years Dawuri case Mantenence case .Whate we will do asking my wife per month 8000/- now I am Un
    employ dayli wase jobs are drop for case problum.please help me sir and give me gaidence thank u sir.

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September 2021