https://www.taxtmi.com/circulars?id=5243 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. en-us Mon, 03 Apr 1995 00:00:00 +0530 Sat, 20 Sep 2008 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5243 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. Circulars Income Tax Mon, 03 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5243