Volume 1 Issue 1 - December 25, 2011
Multiple disabled people can avail double I-T deductionDNIS News Network If a person is hearing impaired and is also affected by mental retardation, he or his parents can avail a double deduction in income tax returns.
Relief can be availed, both under Section 80DD as well as Section 80DDB of Income Tax Act. Section 80DD refers to deduction for maintenance, which includes medical treatment of a disabled person. The category of disability as prescribed under Rule 11A. Section 80DDB allows deduction for medical treatment of such disease or ailment as specified under Rule 11DD. This was reported recently in the Q & A Column entitled Tax Forum of The Hindu.
Rule 11D refers to permanent physical disability like hearing impairment, whereas Rule 11DD refers to ailments or diseases like aphasia.
Disability is no longer governed by Section 11D, but by the meaning assigned to it under Section 2 (i) of The Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act 1995.
The eligible amount also stands increased from Rs.40,000 to Rs.50,000 for all disabled people; and to Rs.75,000, if the disability is more than 80 per cent, as prescribed in the Act.
The relief for Section 80DDB is not enhanced from Rs.40,000, but the certificate will be in a new form.
DNIS is produced and managed by:
National Centre for Promotion of Employment for Disabled People
Screening Guidelines to be followed by CISF Security Staff for Passengers with Disabilities at Indian Airports
Rights of Persons with Disabilities Bill
Mental Health Care Bill
CRPD Monitoring Report
20 Stories of Change(book)
- List of Awardees 2015 :NCPEDP MPHASIS Universal Design Awards (2.7 MB)
- List of Awardees 2014 :NCPEDP MPHASIS Universal Design Awards (1 MB)
- List of Awardees 2013 :NCPEDP MPHASIS Universal Design Awards (1.44 MB)
- List of Awardees 2012 :NCPEDP MPHASIS Universal Design Awards (804 KB)
- List of Awardees 2011 :NCPEDP MPHASIS Universal Design Awards (864 KB)
- List of Awardees 2010 :NCPEDP MPHASIS Universal Design Awards (623 KB)
SHELL HELEN KELLER AWARDS
NCPEDP-Shell Helen Keller Awardees 2013
- Delhi to become barrier free by 2008
- NCPEDP bags Samsung DigitAll Hope award
- 43 students get scholarship for higher education
- Disabled students to get 3 per cent reservation in medical schools
- Cars get cheaper for disabled owners
- Heritage monuments to become disabled friendly
- Centre sets up National Commission for Disabled Persons
- Karnataka to formulate disability policy
- Multiple disabled people can avail double I-T deduction
- Project to address disability rights
Disability News and Information Service is produced and managed by: