Section 80DD - Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability

Deduction for maintenance of disabled dependant permits fixed and enhanced deductions, with scheme conditions and medical certificate requirement.

Resident individuals and Hindu undivided families may claim a fixed deduction from gross total income for expenditure on medical treatment, training and rehabilitation of a dependant with disability, with an enhanced deduction for severe disability; scheme based payments are allowable only where the approved scheme provides annuity or lump sum benefits on subscriber death or specified age conditions and a valid nomination exists, and scheme receipts may be taxed as the subscriber's income if the dependant predeceases the subscriber unless an exception applies; a prescribed medical authority certificate must accompany the return.