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.
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 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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