What is Deduction under Section 80D of the Income Tax Act?
November 21, 2017
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Section 80DD: Deduction on medical expenses of disabled dependent

Last Update Date : April 30, 2019
Estimated Read Time: 4 min

deductions under section 80dd

The Income tax department is lenient towards the taxpayers who have a disability or have a disabled family member dependent on them. If you have a dependent person in your family who is suffering from a disability, then you can avail tax benefit under section 80DD. This deduction is offered to help you take care of your disabled family member who is dependent on you.

If the individual himself is suffering from a disability, then he can claim tax benefits under section 80U.

Eligibility for Deduction under Section 80DD

  • Any individual or HUF (Hindu Undivided Family) who is a Resident of India is eligible to claim this deduction.
  • This tax deduction is not available to NRIs (Non-Resident Individual).

Who is a Disabled Dependent under Section 80DD?

  • For individuals, a disabled dependent can be a spouse, son/daughter (any child), parents, brother/sister (siblings).
  • For HUFs, a disabled dependent can be any member of the HUF.


Note: The disabled person should be dependent on the person claiming deduction. The disabled person should not have claimed deduction under section 80U.

What Expenses are Eligible for Deduction under Section 80DD?

  • Any expenditure made towards medical treatment, nursing, training, rehabilitation of a dependent person with disability.
  • Any amount paid as premium for a specific insurance policy designed for such cases. The policy must satisfy the conditions mentioned in the law.
  • If the disabled dependent predeceases the person claiming deduction under this section, then an amount equal to the amount of premium paid shall be considered to be the income of the claimer for previous year (i.e., the year in which such amount is received by the claimer / assessee) and shall be chargeable to tax.

Deduction Amount

Deduction allowed varies depending on whether the dependent person has disability or severe disability.

  1. Dependent person with disability
    • If the dependent person has at least 40% of any of the specified disability, then he is considered a person with disability.
    • Hence, the individual taking care of the medical expenses of dependent person with disability can get tax deduction of Rs. 75,000.
  2. Dependent person with severe disability
    • If the dependent person has at least 80% of any disability, then he is considered a person with severe disability.
    • Hence, the individual taking care of the medical expenses of dependent person with severe disability can get tax deduction of Rs. 1,25,000

Table Showing Tax Deduction under section 80DD

TypeAmount (in Rupees)
Dependent person with disabilityRs. 75,000
Dependent person with severe disabilityRs. 1,25,000

Disabilities covered under section 80DD

The following disabilities are covered under section 80DD of the Income Tax Act, 1961:

  • Blindness
  • Low vision
  • Leprosy-cured
  • Loco motor disability
  • Hearing impairment
  • Mental retardation
  • Mental illness
  • Autism
  • Cerebral palsy

Who can certify a person as a disabled person?

The following kinds of medical authorities can certify a person to be disabled:

  • A Civil Surgeon or Chief Medical Officer (CMO) of a government hospital
  • A Neurologist with an MD in Neurology
  • In case of children, a Paediatric Neurologist having an equivalent degree

Documents Required to Claim Deduction under section 80DD?

The section 80DD deals with providing tax deductions to individuals and/or HUFs for caring for a disabled dependent. You will require the following documents to claim tax benefits of section 80DD.

Medical Certificate:

You will be required to produce / submit a medical certificate authenticating the disability of your dependent from a certified medical authority as defined by the law.

Form 10-IA:

In case your disabled dependant is suffering from Autism, Cerebral Palsy or multiple disabilities, you will need to produce form number 10-IA.

Click here to download Form 10-IA in word format

Click here to download Form 10-IA in pdf format

Self-declaration certificate:

You also need to furnish a self-declaration certificate stating the expenses incurred by you on your handicapped dependant for his medical treatment (including nursing), training and rehabilitation.

Receipts of Insurance Premium Paid:

Since self-declaration certificate is enough for claiming most expenses, you do not need to keep actual receipts of those expenses. However, if you want to claim any deduction payment towards any insurance policies taken for a disabled dependant, then you need actual receipts of expenses.

Example of Income Tax Deduction under section 80DD

I have spent Rs.35,000 as expenses for caring for my disabled dependent. How much deductions can I claim u/s 80DD?

You can claim the full amount of Rs.75,000 as deductions under this section for disabled dependent and Rs.1.25 lakh for severely disabled dependents, irrespective of the amount actually spent during the year on care.

How can H&R Block help you?

Just like section 80DD, there are several other tax saving provisions covered under the Income Tax Act, but you might fail to claim the tax benefits in the absence of proper knowledge and procedures. So, you should take help of tax experts for this job. Saving taxes and filing income tax return accurately becomes very easy when you have professional help. This is where we come into the picture. You can visit any of our retail offices to get your taxes filed and avail year-round support in tax related matters.

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Chetan Chandak (B.Com, LLB)
Chetan is the Head of Tax Research at H&R Block (India) with an experience of more than a decade in tax advising. He is also a regular contributor for some of the leading news publications in India such as Economic Times, Financial Express and Money Control. Professionally, Chetan is fascinated by international taxation and expat-related tax research.

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