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Volume 1 Issue 1 - December 25, 2011

Multiple disabled people can avail double I-T deduction

DNIS 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.

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