Deduction for medical treatment of handicapped dependants allowed when disability is government certified, subject to an income threshold.

Section 80DD permits a deduction where a resident individual or HUF incurs expenditure for medical treatment, training and rehabilitation of a dependent relative or HUF member suffering from a certified permanent physical disability (including blindness) or mental retardation that substantially reduces capacity for normal work; certification must be by an authorised practitioner in a Government hospital. The deduction is a fixed sum for the previous year and does not apply if the assessee's total income before this deduction exceeds the prescribed income ceiling. 'Government hospital' is comprehensively defined.

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