Exemption under Section 80DD:
27-04-2022 10:48:21
This section deals with expenses related to the support of a handicapped dependent relative (s). The maximum applicable deduction will be INR 50000 subject to the expenses as follows –
1.Medical treatment, training and rehabilitation of handicapped dependent relative
2.Payment made towards a deposit or scheme that aids in the support of aforementioned relative
In case of severe disabilities (as regulated by the law), a maximum of INR 100000 can be claimed for deduction.