Clarification of the provisions of section 80DD of the Income-tax Act

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Full Text of the Document

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....ndu undivided family is allowed a deduction of Rs. 15,000 for expenditure incurred in respect of handicapped dependants subject to the following conditions :-- (i) the handicapped dependant is a relative of the assessee and is not dependant on any person other than the assessee for his support or maintenance ; (ii) he is suffering from a permanent physical disability (including blindness) or....