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        Case ID :
        Income Tax

        Can a taxpayer claim deduction u/s 80DD for himself?

        22 May, 2018

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        Manual - Deduction u/s 80DD - Deduction in respect of maintenance including medical treatment of a handicapped dependent who is a person with disability

        No, deduction u/s 80DD is allowed for a dependant of the tax payer and not the tax payer himself.

         

        Section 80DD deduction applies only for maintenance of a disabled dependent, not for the taxpayer's own disability. Deduction under 80DD permits an income tax deduction for maintenance, including medical treatment, of a handicapped dependent who is a person with disability; the deduction is available for expenditure in respect of such a dependent and is not available to a taxpayer for his or her own disability-related expenses.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Section 80DD deduction applies only for maintenance of a disabled dependent, not for the taxpayer's own disability.

                              Deduction under 80DD permits an income tax deduction for maintenance, including medical treatment, of a handicapped dependent who is a person with disability; the deduction is available for expenditure in respect of such a dependent and is not available to a taxpayer for his or her own disability-related expenses.


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