TMI BlogDeduction in respect of maintenance including medical treatment of a dependant who is a person with disabilityX X X X Extracts X X X X X X X X Extracts X X X X ..... n or any other insurer or the Administrator or the specified company subject to the conditions specified in sub-section (2) and approved by the Board in this behalf for the maintenance of a dependant, being a person with disability, the assessee shall, in accordance with and subject to the provisions of this section, be allowed a deduction of a sum of seventy-five thousand rupees from his gross total income in respect of the previous year: Provided that where such dependant is a person with severe disability, the provisions of this sub-section shall have effect as if for the words seventy-five thousand rupees , the words one hundred and twenty-five thousand rupees had been substituted.] (2) The deduction under clause ( b ) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred to in sub-clause (ii) of clause (a) of sub-section (2). ] (4) The assessee, claiming a deduction under this section, shall furnish a copy of the certificate issued by the medical authority in the prescribed form and manner, along with the return of income under section 139, in respect of the assessment year for which the deduction is claimed: Provided that where the condition of disability requires reassessment of its extent after a period stipulated in the aforesaid certificate, no deduction under this section shall be allowed for any assessment year relating to any previous year beginning after the expiry of the previous year during which the aforesaid certificate of disability had expired, unless a new certificate is obtain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity means the medical authority as referred to in clause ( p ) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) 3 [ or such other medical authority as may, by notification, be specified by the Central Government for certifying autism , cerebral palsy , multiple disabilities , person with disability and severe disability referred to in clauses ( a ), ( c ), ( h ), ( j ) and ( o ) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)]; ( f ) person with disability means a person as referred to in clause ( t ) of section 2 of the Persons with D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f. 1-4-1996. Prior to its substitution by the Finance Act, 2003, section 80DD, as amended by the Finance (No. 2) Act, 1998, w.e.f. 1-4-1999, Finance Act, 1999, w.e.f. 1-4-2000 and Finance Act, 2001, w.e.f. 1-4-2002, read as under : ' 80DD. Deduction in respect of maintenance including medical treatment of handicapped dependent -(1) Where an assessee, who is a resident in India, being an individual or a Hindu undivided family has, during the previous year,- (a) incurred any expenditure for the medical treatment (including nursing), training and rehabilitation of a handicapped dependant; or (b) paid or deposited any amount under a scheme framed in this behalf by the Life Insurance Corporation or any other insurer or Unit Trust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... un by a Department of the Government for the medical attendance and treatment of a class or classes of Government servants and members of their families, a hospital maintained by a local authority and any other hospital with which arrangements have been made by the Government for the treatment of Government servants; (b) handicapped dependant means a person who- (i) is a relative of the individual or, as the case may be, is a member of the Hindu undivided family and is not dependant on any person other than such individual or Hindu undivided family for his support or maintenance; and (ii) is suffering from a permanent physical disability (including blindness) or is subject to mental retardation, being a permanent physical disabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being an individual or a Hindu undivided family, who is a resident in India, has, during the previous year,- ( a ) incurred any expenditure for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability; or ( b ) paid or deposited any amount under a scheme framed in this behalf by the Life Insurance Corporation or any other insurer or the Administrator or the specified company subject to the conditions specified in sub-section (2) and approved by the Board in this behalf for the maintenance of a dependant, being a person with disability, the assessee shall, in accordance with and subject to the provisions of this section, be allowed a deduction of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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