Deduction for medical care of handicapped dependants now allowable under amendment, subject to specified conditions. Amendment to section 80DD permits a deduction where a resident individual or Hindu undivided family incurred expenditure for medical treatment (including nursing), training or rehabilitation of a handicapped dependant, or paid/deposited amounts under an LIC or UTI scheme approved by the Board for maintenance of a handicapped dependant, subject to the conditions specified in sub-section (2) and effective from 1st April, 2000.
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 care of handicapped dependants now allowable under amendment, subject to specified conditions.
Amendment to section 80DD permits a deduction where a resident individual or Hindu undivided family incurred expenditure for medical treatment (including nursing), training or rehabilitation of a handicapped dependant, or paid/deposited amounts under an LIC or UTI scheme approved by the Board for maintenance of a handicapped dependant, subject to the conditions specified in sub-section (2) and effective from 1st April, 2000.
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