TMI BlogOmittedX X X X Extracts X X X X X X X X Extracts X X X X ..... it made for maintenance of handi capped dependant. 80DDA. (1) In computing the total income of an assessee who is resident in India, being an individual or a Hindu undivided family, there shall be deducted, in accordance with and subject to the provisions of this section, an amount not exceeding twenty thousand rupees paid or deposited by him in the previous year, out of his income chargeable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the handicapped dependant. (3) If the handicapped dependant predeceases the individual or the member of the Hindu undivided family referred to in sub-section (2), an amount equal to the amount paid or deposited under sub-section (1) shall be deemed to be the income of the assessee of the previous year in which such amount is received by the assessee and shall accordingly be chargeable to tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified by a physician, a surgeon, an oculist or a psychiatrist, as the case may be, working in a Government hospital, and which has the effect of reducing considerably such person s capacity for normal work or engaging in a gainful em ployment or occupation; ( c ) Life Insurance Corporation shall have the same mean ing as in clause ( iii ) of sub-section (8) of section 88; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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