Sectio 80DD exemption

[Guest]

I have 2 handicapped dependent children. Both are hearing impaired.

Can I claim tax exemption for both child, each 125000/- ?

In efilling it accepts maximum of ₹ 125000 for Section 80DD.

Kindly clarify and advise.

Thanks.

[DR.MARIAPPAN GOVINDARAJAN]

The maximum limit under section 80DD is ₹ 1,25,000/- only.

AI Summary

Disability exemption under Section 80DD: a single capped deduction applies regardless of number of disabled dependents. Claiming tax relief for dependents with disabilities under Section 80DD concerns the allowable deduction amount when more than one dependent is handicapped. The operative clarification states that the statutory maximum deduction for that provision is a single capped amount; taxpayers cannot aggregate multiple dependent claims to exceed the prescribed ceiling.