• Section 80dd

Hi,
My mother had hearing impairment by birth. We never get certified for any purpose till date. Now i want to use sec 80dd exemption in my IT returns (my self IT employee).

Can i claim as dependent under sec 80dd.

Please clarify.

Thanks in Advance,
Srinivas Lakkoju
Asked 6 years ago in Income Tax

Hi Srinivas,

For claiming u/s 80DD, you need to have certificate from medical authority. However, it need not to be there at the time of filling the return.

Vidya Jain
CA, Kolkata
1008 Answers
58 Consultations

4.8 on 5.0

1. YES Required from Govt certified authority

Vidya Jain
CA, Kolkata
1008 Answers
58 Consultations

4.8 on 5.0

Hi

Yes hearing impairment disability is covered under 80DD but certificate is mandatory for the same.

for claiming 80dd disability must be more than 40%.

claim amount is

40% and over disability upto Rs. 75,000

80% and over disability upto Rs. 1,25,000

Lalit Bansal
CA, Delhi
773 Answers
61 Consultations

5.0 on 5.0

HI,

Below are the conditions you must meet to avail this deduction –

1. Deduction is allowed for a dependant of the tax payer and not the tax payer himself.

2.The taxpayer is not allowed this deduction if the dependant has claimed a deduction under section 80U for himself/herself.

3. Dependant in case of an individual taxpayer means spouse, children, parents, brothers & sisters of the taxpayer. In case of an HUF means a member of the HUF.

4. The taxpayer has incurred expenses for medical treatment (including nursing), training & rehabilitation of the differently abled dependant or the tax payer may have deposited in a scheme of LIC or another insurer for maintenance of the dependant

5. Disability of the dependant is not less than 40%.

In your case, You can take a deduction u/s 80 DD. Your mother should be a dependent in every record including your employer's record. At the time of filing return you would need any certificate or medication from the doctor. But it may be required later on if any query has been raised by the department. Hence it is advisable to take the certificate from the doctor with respect to such disability along with the percentage.

Thanks

Damini

Damini Agarwal
CA, Bangalore
405 Answers
31 Consultations

5.0 on 5.0

Hi,

Yes you can claim for the hearing impairment disability u/s 80DD but medical certificate is mandatory for the same.

Regards,

Nikhil.

Nikhil Khanna
CA, Mumbai
1429 Answers
19 Consultations

4.8 on 5.0

Hi

For claiming 80DD deduction, certificate from a government certified medical practitioner would be required.

Although it is not to be submitted with the Income tax return, but it may be asked for in case any query from the department arises or your company may also ask for the same.

Lakshita Bhandari
CA, Mumbai
5687 Answers
909 Consultations

5.0 on 5.0

Dear Sir,

You need to obtain certificate from the government hospital (i.e. CMO) regarding the percentage of disability i.e >40% or >70%. Yes you can claim the benefit depending upon the % of disability (for >40% it is Rs. 75,000 and >70% it is Rs.125000).

Thanks

Vivek Kumar Arora
CA, Delhi
4825 Answers
1031 Consultations

5.0 on 5.0

Hi Srinivas,

Hi

Yes, you can claim deduction u/s 80DD, if you have a certificate from a certified medical practitioner​.

The certificate is not required to be submitted with the Income tax return, but income tax department can ask you to produce certificate later on or your company may ask you to provide a copy of he certificate.

Abhishek Dugar
CA, Mumbai
3576 Answers
183 Consultations

4.8 on 5.0

Yes. You can claim Deduction u/s 80DD provided your mother is dependent on you and the disability is at least 40%.

Getting a Certificate in this regard is highly recommended. Any certified medical practitioner can give the Certificate

Pradeep Bhat
CA, Bengaluru
542 Answers
94 Consultations

5.0 on 5.0

Yes you can claim the deduction under section 80dd for hearing impairment.Certificate is mandatory but not at time of filling return .

You need to produce it if any query arises from department.

Swati Agrawal
CA, Mumbai
1146 Answers
7 Consultations

5.0 on 5.0

Yes you can claim for hearing impairment disability.

You need to take a certificate in Form No. 10IA from any of the following persons:

1) a Neurologist having a degree of Doctor of Medicine (MD) in Neurology (in case of children, a Paediatric Neurologist having an equivalent degree)

Or

2) a Civil Surgeon or Chief Medical Officer in a Government hospital.

You can claim deduction of Rs 75,000/- in the case of disabled dependent and Rs. 1,25,000/- in the case of seriously disabled dependent, even if your actual expenditure is less than the amount of Rs 75,000/- or Rs 1,25,000/- as the case may be, but the actual expenditure cannot be NIL. .

B Vijaya Kumar
CA, Hyderabad
1001 Answers
124 Consultations

5.0 on 5.0

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