I-T benefits for the Multiply disabled
For persons with multiple handicaps (or disability over 80%) the
eligible amount for tax deduction has increased to Rs, 75,000. The
eligible amount also stands increased from Rs.40,000 to Rs.50,000
for all disabled people.
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.
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 relief for Section 80DDB is not enhanced from Rs.40,000, but
the certificate will be in a new form. |
Facilities & Benefits
