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of <h1>Income Tax Act's Section 80DD Amended: Increased Deductions for Disability Expenses and New Conditions Explained</h1> Section 80DD of the Income-tax Act has been amended to allow a deduction for individuals or Hindu undivided families residing in India who incur expenses for the medical treatment, training, and rehabilitation of a dependent with a disability. The deduction is Rs. 50,000, increased to Rs. 75,000 for severe disabilities. Conditions include payments under approved schemes providing annuity or lump sums for dependents upon the death of the subscriber. If the dependent predeceases the subscriber, the deposited amount becomes taxable income. A medical certificate must be submitted for claiming the deduction, and definitions for terms like 'disability' and 'dependant' are provided.
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