Disability deduction: full statutory allowance when eligibility conditions and incurred dependent care expenses are satisfied. Section 80DD grants a statutory deduction to resident individual and HUF assessees for expenditure on handicapped dependants where the dependant is a relative solely dependent on the assessee; suffers from a certified permanent physical disability or mental retardation reducing capacity for normal work; and the assessee has incurred expenditure on medical treatment, nursing, training or rehabilitation. The Board clarifies that when these conditions are met, the deduction provided by the section is allowable in full.