While Section 80U was for disabled person earning and maintaining themselves.

Section 80DD is for a person who is maintaning a disabled dependent

Deductions under Section 80DD is also for

75000 for Normal Disability and Rs 125000 for Severe Disability w.e.f FY 2014-15 (AY 2015-16)

(Earlier,the limit was 50000 for Normal Disability and Rs 100000 for Severe Disability)


This deduction only to

    (a) Individual

    (b) HUF

    Who is Resident only


2) This deduction is only if assessee incurs expenditure on

    (a) Medical treatment (including nursing), training and rehabilitation of a dependant


    (b) Insurance Premium for maintenance of disabled dependent as per approved insurance scheme


(Mere maintenance of disabled and supply of food,water,accommodation not covered)


Amount Spent by assessee is NOT RELEVANT.

Even if he has spent some amount of

Training / Rehabilitation / medical treatment/or Insurance Premium

still full deduction of 75000/125000 is available



Meaning of Disabled Dependent

In case of Individual In case of HUF
Spouse Any member of HUF 
 who is Wholly or mainly dependent on Individual  who is Wholly or mainly dependent on HUF

This person should not have claimed deduction under Section 80U


Amount of Deduction

Type of Disability

Amount of Deduction

Normal disability

50000    75000

Severe disability

(80% or more disability)




Type of Disability (Same as Section 80U)

  • Disability should be certified by Medical Authority
  • Medical Authority shall give certificate of disability to Individual who is disabled
  • Only specified diseases covered which are same as mentioned in Section 80U
      • Low vision
      • Leprosy cured
      • Hearing impairment
      • Locomotors disability
      • Mental retardation
      • Mental illness
      • Autism
      • Cerebal palsy
      • Multiple Disability

Severe disability means 80% or more disability

These diseases are covered in Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995




Q 1 Discuss the allowability of the following:

  • Rajan has to pay to a hospital for treatment 62,000 and spent nothing for life insurance or for maintenance of handicapped dependent.
  • Raja, a resident Indian, has spent nothing for treatment in the previous year and deposited 25,000 with LIC for maintenance of handicapped dependant.
  • Rajan has incurred 20,000 for treatment and Rs. 25,000 was deposited with LIC for maintenance of handicapped dependant.
View Answer


Mr. X is a resident individual. He deposits a sum of Rs. 50,000 with Life Insurance Corporation every year for the maintenance of his handicapped grandfather who is wholly dependent upon him. The disability is one which comes under the Persons  with  Disabilities  (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995. A copy of the certificate from the medical authority is submitted. Compute the amount of deduction available under section 80DD for the A.Y. 2016-17.

View Answer




  • In case insurance premium paid for disabled the assessee should nominate himself as nominee. If disabled dies earliest then insurance compensation received shall be charged to tax. 
  • Sometimes medical authority gives certificate for limited  period ,After that period a new certificate must be obtained. If not obtained deduction not available

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.