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    <title>Sectio 80DD exemption</title>
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    <description>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.</description>
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      <description>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.</description>
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