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.
Note: It is a system-generated summary and is for quick reference only.