Under Section80DD, a Resident Individual / HUF can claim a deduction for any expenses incurred on the treatment of a dependent(spouse, children, parents) family member.
The deduction limit for Disabled Person (>40%) is ₹75,000 and severely disabled person (>80%) is ₹1,25,000
Section 80DDB is for expenses incurred on the treatment of specific diseases like, Neurological Diseases with a disability of at least 40%, Malignant cancer, AIDS, Chronic Kidney failure, Hemophilia, Thalassemia.
The deduction limit for Individual or a member of HUF, aged below ₹40,000. The deduction limit for individual or a member of HUF, aged <60 is ₹1,00,000.
Deduction u/s 80U can only be claimed only by resident individuals with a disability like, Autism, Cerebral palsy, Blindness, Low vision, Leprosy cured, Hearing impairment, Locomotor disability, Mental retardation, Mental illness.
HUF cannot claim tax deductions u/s 80U if any of its members are suffering from a disability.
Adding deductions u/s 80U/80DD/80DDB,
- Navigate to Save > Begin/Edit > Deductions > Add/Proceed.
- Select Section 80U/DD/DDB and click on Proceed.
- Enter the amount under the sections which are applicable to you.
- Once you have added the amounts correctly, click on Save.
You would be able view all the deductions you have added in the summary view under, Tax Situation > Deductions.
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