Calculate flat tax deductions under Section 80DD for medical treatment, nursing, and insurance maintenance of dependent family members with disability.
Full flat deduction of ₹75,000 reduces taxable gross income under Chapter VI-A.
Section 80DD of the Income Tax Act, 1961 provides tax relief to resident individuals and Hindu Undivided Families (HUFs) who incur medical expenditures or deposit insurance premiums for the maintenance of a disabled dependent relative.
For an Individual: Spouse, children, parents, brothers, and sisters who are wholly or mainly dependent on the individual for support.
Important Condition: The dependent must not have claimed tax deduction under Section 80U in their own individual tax return.
Taxpayers must obtain a disability certificate from a government medical authority (Neurologist, Pediatric Neurologist, Civil Surgeon, or CMO). For autism, cerebral palsy, or multiple disabilities, Form 10-IA must be furnished electronically.
| Parameter | Section 80DD | Section 80U |
|---|---|---|
| Claimant | Individual / HUF supporting dependent | Self (Individual taxpayer with disability) |
| 40% - 79% Disability | ₹75,000 Flat Deduction | ₹75,000 Flat Deduction |
| Severe Disability (≥ 80%) | ₹1,25,000 Flat Deduction | ₹1,25,000 Flat Deduction |
| New Tax Regime | Not Available | Not Available |
No. Chapter VI-A deductions including Section 80DD, 80U, 80D, and 80C are not available under the default New Tax Regime (Section 115BAC).
No. Section 80DD offers a flat statutory deduction irrespective of actual expenditure. However, you must maintain a valid medical certificate (Form 10-IA) issued by an authorized government hospital.
No. Section 80DD deduction is strictly available only to resident individuals and resident Hindu Undivided Families (HUFs).