[Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability.
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 ["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 manner, 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);
(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 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) [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 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) [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 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) [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)];
52[(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); 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);]
(h) "specified company" means a company as referred to in clause (h) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002).]
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