In addition, you can have the following text of the section concerned. for
printing, please download from the following link.
http://www.sendspace.com/file/k00elk
80DD. (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 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 a sum of fifty 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 "fifty
thousand rupees", the words 23["one hundred thousand rupees"] had been
substituted.
(2) The deduction under clause (b) of sub-section (1) shall be allowed only
if the following 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 the dependant, being a person
with disability, or any other person or a trust to receive the payment on
his behalf, for the benefit of the dependant, being a person with
disability.
(3) If the dependant, being a person with disability, 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
clause (b) of 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 as the income of that
previous year.
(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 manner24, 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 obtained from the medical authority in the form and manner,
as may be prescribed, and a copy thereof is furnished along with the return
of income.
Explanation.-For the purposes of this section,-
(a) "Administrator" means the Administrator as referred to in
clause (a) of section 2 of the Unit Trust of India (Transfer of Undertaking
and Repeal) Act, 2002 (58 of 2002)25;
(b) "dependant" means-
(i) in the case of an individual, the spouse, children, parents,
brothers and sisters of the individual or any of them;
(ii) in the case of a Hindu undivided family, a member of the Hindu
undivided family,
dependant wholly or mainly on such individual or Hindu
undivided family for his support and maintenance, 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 226 of the Persons with Disabilities (Equal Opportunities,
Protection of Rights and Full Participation) Act, 1995 (1 of 1996) 27[and
includes "autism", "cerebral palsy" and "multiple disability" referred to in
clauses (a), (c) and (h) 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)];
(d) "Life Insurance Corporation" shall have the same meaning as
in clause (iii) of sub-section (8) of section 88;
(e) "medical authority" means the medical authority as referred
to in clause (p) of section 228 of the Persons with Disabilities (Equal
Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of
1996) 29[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 228 of the Persons with Disabilities (Equal
Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of
1996) 29[or clause (j) 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)];
30[(g) "person with severe disability" means-
(i) a person with eighty per cent or more of one or more
disabilities, as referred to in sub-section (4) of section 56 of the Persons
with Disabilities (Equal Opportunities, Protection of Rights and Full
Participation) Act, 1995 (1 of 1996)31-32; or
(ii) a person with severe disability referred to in clause (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)31-32;]
(h) "specified company" means a company as referred to in clause
(h) of section 233 of the Unit Trust of India (Transfer of Undertaking and
Repeal) Act, 2002 (58 of 2002).]
Umesha
----- Original Message -----
From: "padmanabham" <[email protected]>
To: "zoher" <[email protected]>; <[email protected]>
Sent: Saturday, 25 February, 2012 4:41 PM
Subject: Re: [AI] help regarding 80 d d
Thank you very much my friend.
----- Original Message -----
From: "zoher" <[email protected]>
To: <[email protected]>
Sent: Saturday, February 25, 2012 10:58 AM
Subject: Re: [AI] help regarding 80 d d
here i am pesting a link for the reffrance of benifit of section 80 d
d
http://www.onemint.com/2011/02/14/details-on-section-80d-80dd-and-80ddb/
----- Original Message -----
From: "padmanabham" <[email protected]>
To: <[email protected]>
Sent: Saturday, February 25, 2012 7:30 AM
Subject: Re: [AI] help regarding 80 d d
certainly, in the meanwhile, please upload the same for ready reference
in any circumstances.
thanks in advance.
----- Original Message -----
From: "Umesha Economics" <[email protected]>
To: <[email protected]>
Sent: Saturday, February 25, 2012 5:50 AM
Subject: Re: [AI] help regarding 80 d d
ask him to refer to the income tax department web site and go to income
tax act section. I can upload the document for you if needed. but let
us also give some work to those who create hindrance to us. these
things are common everywhere and people are very much out dated and do
not have the proper information about the latest provisions for the
disabled. they are not even interested to update themselves about these
things. distressing thing is that they are also stubborn and don't
listen to others if not updated. ask him where it is written as 50000.
a similar thing happened to me once in bsnl. the person said me that
blind concession is not available for 299 combo plan. I asked him to
show me the document where it is written that it is not applicable to
the said plan. he was unable to do it and finally yielded. we have to
be assertive some times while getting our privileges. otherwise they
will make us to wander here and there in search of circulars,
government orders, and other documents and they will sit comfortably in
their armchair. we have to make those people to work, at least to some
extent. hence our difficulties will be reduced. if all this is not
possible, write me back and I will send it to you.
Umesha
---- Original Message -----
From: "padmanabham" <[email protected]>
To: "access india" <[email protected]>
Sent: Friday, 24 February, 2012 9:50 PM
Subject: [AI] help regarding 80 d d
Hello Friends,
I am badly in need of 80 dd full text which enables me to sho my
drawing officer to get i t exemption. I approached my d d o and
explained that an assessi who have a civerely disabled dependent is
entitled to get i t exemption up to Rs. one lacke.
But he is contending that the above maximum limit is Rs. 50 thousand
only.
and he asked me to produce the full document in which the limit was
enhanced up to one lack.
Hence i request you to provide the same as it is urgent to me.
Thanks in anticipation
Padmanabham Muppa.
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