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As per Income Tax Act
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Use our calculator to determine your eligible tax deduction under Section 80DD for expenses incurred on the maintenance and medical treatment of a dependent with disability.
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This is for reference only, actual expenses don't affect deduction amount
Section 80DD of the Income Tax Act allows a resident individual or HUF to claim a deduction for the maintenance and medical treatment of a dependent with disability. The deduction is a fixed amount based on the percentage of disability and is subject to certain conditions.
Must be a Resident Individual or HUF
Dependent must be a person with disability as defined in the Act
Must have a valid disability certificate from a prescribed medical authority
Spouse, children, parents, brothers and sisters
Must be wholly or mainly dependent on the assessee for support and maintenance
Should not have claimed deduction under Section 80U independently
Section 80DD of the Income Tax Act, 1961 provides tax benefits to individuals who incur expenses on the treatment, training, and rehabilitation of disabled dependents, encouraging financial support for family members with disabilities.
Section 80DD provides a fixed deduction regardless of actual expenses incurred. ₹75,000 for normal disability and ₹1,25,000 for severe disability.
Eligibility requires a dependent with at least 40% disability. Severe disability (80% or more) qualifies for a higher deduction amount.
Spouse, children, parents, brothers, and sisters who are wholly or mainly dependent on the taxpayer qualify as dependents for this deduction.
The deduction under Section 80DD of the Income Tax Act is available for expenditure on medical treatment (including nursing), training, and rehabilitation of a disabled dependent, as well as for payments to specified schemes:
1
Fixed Deduction Amount
A fixed deduction of ₹75,000 for normal disability (40-80%) or ₹1,25,000 for severe disability (80% or more) regardless of actual expenses.
2
Requires Medical Certificate
A valid certificate from a prescribed medical authority confirming the disability percentage is mandatory for claiming the deduction.
3
No Dual Benefit
If the dependent has claimed deduction under Section 80U for self-disability, no deduction under Section 80DD is available for the same person.
Only resident individuals and Hindu Undivided Families (HUFs) can claim deduction under Section 80DD. Non-residents and other taxpayer categories are not eligible.
Disabilities covered include blindness, low vision, hearing impairment, locomotor disability, mental retardation, mental illness, autism, cerebral palsy, and multiple disabilities as defined in the Persons with Disabilities Act.
No, Section 80DD provides a fixed deduction amount regardless of the actual expenses incurred. The amount is ₹75,000 for normal disability and ₹1,25,000 for severe disability.
If the dependent with disability has already claimed deduction under Section 80U (for self-disability), then deduction under Section 80DD cannot be claimed for the same person by the taxpayer supporting them.
Tax Professional, Chennai