ITR Filing 2024: If a taxpayer is disabled, he can claim deduction on the cost of treatment under section 80U. If the taxpayer wants to claim deduction on the cost of treatment of a disabled member of the family (dependent), then it is allowed under section 80DD
ITR Filing 2024: There are many deductions allowed in the Income Tax Act, which reduce the tax burden significantly. It is beneficial to know about all types of deductions before the deadline to file Income Tax Return (ITR). Today we are talking about the deductions available under Section 80DD and 80U. Under this section, deduction can be claimed on the expenses incurred on the treatment of a disabled member of the family. What are the conditions for claiming this deduction, how much tax relief does it provide, how can it be claimed? Let’s try to know the answers to these questions.
What certificate has to be given?
For claiming deduction under Section 80DD and 80U, it is necessary to fill Form 10-IA. It can be filed by any disabled taxpayer or a taxpayer who has a disabled member in his family. This form must be certified by a neurologist, civil surgeon or chief medical practitioner in a government hospital. Actually, this is proof that the person making deduction under section 80DD and 80U or any member of his family (dependent) is disabled.
How much deduction can be claimed?
Under section 80DD, any taxpayer or Hindu Undivided Family (HUF) can claim deduction on medical expenses incurred on the treatment of a disabled member of the family (Dependent). If a taxpayer has taken a special insurance (Specified Policy) for a disabled member of the family (Dependent), then deduction can also be claimed on its premium under this section. In case of general disability, a deduction of Rs 75,000 can be claimed annually. In case of severe disability, a deduction of Rs 1,25,000 per annum is allowed. Family members i.e. dependents include the taxpayer’s spouse, children, parents, sisters and brothers. In the case of HUF, any member of HUF can be included in it.
If the taxpayer himself is disabled, will he get the benefit?
Deduction under section 80U is claimed when the taxpayer himself is disabled. It should be certified by a medical authority. Any taxpayer with severe disability including autism, cerebral palsy can claim deduction under this section. Under this section, deduction of Rs 75,000 per annum is allowed in case of general disability. In case of severe disability (80 percent), deduction of up to Rs 1,25,000 can be claimed.
Which form should be used?
It is important to understand that medical certificate is necessary to claim deduction in both the sections. If the certificate has expired, then a new certificate will have to be made. It will have to be submitted with the income tax return. For this, Form 10-IA will have to be filed. For this, you will have to go to ‘e-file’ of the e-filing website of the Income Tax Department. Then you will have to click on Income Tax Forms. This form will be found there.
We have taken all measures to ensure that the information provided in this article and on our social media platform is credible, verified and sourced from other Big media Houses. For any feedback or complaint, reach out to us at informalnewz@gmail.com
