TMI BlogSubstitution of new section for section 80DDX X X X Extracts X X X X X X X X Extracts X X X X ..... ent of a dependant who is a person with disability-(1) Where an assessee, 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 dependent, being a person with disability; or (b) paid or deposited any amount under a scheme framed in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing conditions are fulfilled, namely:- (a) the scheme referred to in clause (b) of sub-section (1) provides for payment of annuity or lump sum amount for the benefit of a dependant, being a person with disability, in the event of the death of the individual or the member of the Hindu undivided family in whose name subscription to the scheme has been made; (b) the assessee nominates either th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, and who has not claimed any deduction under section 80U in computing his total income for the assessment year relating to the previous year; (c) "disability" shall have the meaning assigned to it in clause (i) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) ; (d) "Life Insurance Corporation" shall have th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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