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<h1>Section 80DD: Tax Deductions for Medical Expenses and Maintenance of Dependents with Disabilities, Up to 1.25 Lakh</h1> Section 80DD of the Income Tax Act provides deductions for individuals or Hindu Undivided Families (HUFs) residing in India for expenses incurred on the medical treatment, training, and rehabilitation of a dependent with a disability. Eligible expenses include those for medical treatment and contributions to schemes by insurers or administrators for the maintenance of the disabled dependent. The deduction is fixed at 75,000, increasing to 1,25,000 for severe disabilities. Conditions include a minimum 40% disability and specific provisions for deemed income if the dependent predeceases the taxpayer. The deduction cannot be claimed if the dependent has claimed under Section 80U.