Deduction under section 80DD expanded to cover treatment and approved insurance schemes, with higher allowance for severe disability. The amendment to section 80DD permits a resident individual or Hindu undivided family a deduction for expenditure on medical treatment, training and rehabilitation of a dependant with disability, or for amounts paid into Board approved insurance or maintenance schemes for such dependant, and provides a higher prescribed deduction where the dependant is a person with severe disability, subject to the conditions of the section.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deduction under section 80DD expanded to cover treatment and approved insurance schemes, with higher allowance for severe disability.
The amendment to section 80DD permits a resident individual or Hindu undivided family a deduction for expenditure on medical treatment, training and rehabilitation of a dependant with disability, or for amounts paid into Board approved insurance or maintenance schemes for such dependant, and provides a higher prescribed deduction where the dependant is a person with severe disability, subject to the conditions of the section.
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