Section 80DD: Deduction in respect of maintenance including medical treatment of a dependent with a disability.
You can claim Sec 80DD deduction for AY 2019-20 in respect of a dependent person with a disability when you incur expenditure on their training, rehabilitation, medical treatment, payment made to LIC, Unit Trust of India or any other specified scheme or deposit on behalf of such dependent.
The deduction is allowed from the following two amounts:
- Rs. 75,000 fixed, in case the dependent has 40% or more disability but less than 80%.
- Rs. 1,25,000 fixed, in case the dependent has 80% or more disability.
- A dependent person includes your spouse, children, parents, brothers, and sisters. In case of HUF, any member of HUF.
- The benefit under this section is available only if the dependent person has not claimed deduction u\s 80U.
- A certificate of disability is required from a prescribed medical authority.
- This is a fixed deduction and not based on actual expenses.
Download Automated All in One TDS on Salary for The Assam State Govt Employees for the financial year 2019-2020 and Assessment Year 20120-2021 With New Format of Form 16 Part B.
The feature of this Excel Utility is the following:-
1) This Excel Utility can prepare automatic Tax Calculation as per new Finance Budget 2019
2) The Salary Structure as per the Assam State Govt employees Salary Pattern
3) Automated Individually Salary Sheet for each Employee
4) Automated Income Tax Salary Sheet for each Employee
5) This Excel Utility calculate your House Rent Exemption Calculation U/s 10(13A)
6) Automated Income Tax Form 16 Part A&B for F.Y. 2019-20 in New Format
7) Automated Income Tax Form 16 Part B for the F.Y. 2019-20 in New Format