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of <h1>Amendment to Section 80DD: Tax Deduction for Medical Expenses and Insurance for Dependents with Disabilities Increased.</h1> Section 80DD of the Income-tax Act was amended by the Finance Act, 2015, effective April 1, 2016. It allows a resident individual or Hindu undivided family to claim a deduction of 75,000 from their gross total income for expenses incurred on medical treatment, training, and rehabilitation of a dependent with a disability, or for payments made under an approved insurance scheme for the dependent's maintenance. If the dependent has a severe disability, the deduction increases to 125,000.
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