TaxTMI 
TaxTMI 
Question - What are the changes in limit under section 80DD and section 80U in Finance Bill 2015 ?
Raising the limit of deduction under section 80DD and 80U for persons with disability and severe disability
28 Feb 2015 
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Deduction limit increase for disability: enhanced tax deductions for ordinary and severe disability, effective from the following assessment year.
Increase in deduction limits under section 80DD and section 80U raises permitted tax deductions for persons with disability and persons with severe disability. The proposal increases the deduction ceiling for expenditures on medical treatment, nursing, training, rehabilitation, and insurer-maintenance schemes for disabled dependants under section 80DD, and for certified disabled individuals under section 80U, and specifies that the revised limits apply from the start of the financial year following enactment. (AI Summary)
Increase in deduction limits under section 80DD and section 80U raises permitted tax deductions for persons with disability and persons with severe disability. The proposal increases the deduction ceiling for expenditures on medical treatment, nursing, training, rehabilitation, and insurer-maintenance schemes for disabled dependants under section 80DD, and for certified disabled individuals under section 80U, and specifies that the revised limits apply from the start of the financial year following enactment. (AI Summary)