TaxTMI 
TaxTMI 
Deduction in respect of maintenance including medical treatment of a handicapped dependent relative - Section 80DD
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.... is a resident in India and has incurred- * expenditure incurred for the medical treatment (including nursing), training and rehabilitation of a dependent, being a person with disability as defined under the said section or * any amount paid or deposit under scheme framed in this behalf by * LIC or * any other insurer or * Administrator or the specified Company referred u/s 2(h) of the ....
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.... trust to receive the payment on his behalf, for the benefit of the dependant, being a person with disability. [ Section 80D(2) ] * Dependent means spouse, children, parents, brothers and sisters of the taxpayer. In case of HUF, any member of the HUF can be a disabled dependent. * "Disability" shall have the meaning assigned to * it in clause (i) of section 2 of the Persons with D....
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....rtunities, Protection of Rights and Full Participation) Act, 1995; or * (ii) a person with severe disability referred to in clause (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999; Deemed Income * If the dependant, being a person with disability, predeceases the individual or the member of the....
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.... tax benefits under Section 80DD of the Income Tax Act include blindness, loco motor disability, low vision, mental illness, mental retardation, leprosy-cured, hearing impairment, cerebral palsy and autism. * For the purposes of section 80DD(4), the assessee shall furnish along with the return of income, a copy of the certificate issued by the medical authority, * in Form No. 10-IA, where....