Section 20 - Amendment of section 80DD

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.