80 DD
Deduction FY2018-19
(Section 80DD):
 

നികുതിദായകനെ ആശ്രയിച്ചുകഴിയുന്ന മാനസികമോ ശാരീരി കമോ  ആയ വൈകല്യമുള്ള ബന്ധുവിന്റെ  ചികിൽത്സ / പുനര ധിവാസത്തിനായി മുടക്കിയ തുക.

വൈകല്യം (40-80 % വരെ)  Rs. 75,000/-

ഗുരുതരമായ വൈകല്യമെങ്കിൽ80%  കൂടുതൽ)   Rs.1,25,000 വരെ.  

80DD  ിഡക്ഷന്
ബാധകമാകുന്ന വ്യവസ്ഥകൾ 



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<![endif]>നികുതിദായകനെ ആശ്രയിച്ചു കഴിയുന്ന , മനസികമോ , ശാരീരികമോ ആയ വൈകല്യമുള്ള ബന്ധുവിന്റെ  ചികിൽത്സ / പുനരധിവാസത്തിനായി മുടക്കിയ തുക. നികുതിദായകന്റെ വൈകല്യങ്ങൾക്ക് ലഭ്യമല്ല.

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<![endif]>ബന്ധു 80U വിൽ  ഡിഡക്ഷൻ ക്ലെയിം ചെയ്തിട്ടുണ്ടെങ്കിൽ നികുതിദായകന് 80DD ഡിഡക്ഷൻ ക്ലയിം ചെയ്യാനാകില്ല 

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<![endif]>ആശ്രിതർ  എന്നാൽ നികുതിദായകന്റെ ഭാര്യ / ഭർത്താവ് , കുട്ടികൾ, മാതാപിതാക്കൾ, സഹോദരി/ സഹോദരൻ

<![if !supportLists]>·       
<![endif]>നികുതിദായകൻ,  ശാരീരിക വൈകല്യമുള്ള  ആശ്രിതർക്കായുള്ള 
 
ചെലവ് ( ചികിത്സ , ട്രെയിനിങ് , പുനരധിവാസം  ഉൾപ്പെടെ ) അല്ലെങ്കിൽ ആശ്രിതർക്കായി 
LIC
യുടെയോ/ മറ്റേതെങ്കിലും ഇൻഷുറൻസ് കമ്പനിയിൽ നിക്ഷേപിച്ച തുക.

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<![endif]>40 ശതമാനത്തിൽ കുറയാത്ത വൈകല്യം (Section
2(i) of the Persons of Disabilities Act, 1995
പറഞ്ഞിരിക്കുന്ന വൈകല്യം 
)



Section 2 in The
Persons with Disabilities (Equal Opportunities, Protection of Rights and Full
Participation) Act, 1995

Section 2
in The Persons with Disabilities (Equal Opportunities,
Protection of Rights and Full Participation) Act, 1995

2.
Definitions.—In this Act, unless the context otherwise
re­quires,—

(a) “appropriate Government” means,—

(i) in
relation to the Central Government or any establishment wholly or substantially
financed by that Government, or a Cantonment Board constituted under the
Cantonment Act, 1924 (2 of 1924), the Central Government;

(ii) in relation to a State Government or any establishment
wholly or substantially financed by that Government or any local authority,
other than a Cantonment Board, the State Government;

(iii) in respect of the Central
Co-ordination Committee and the Central Executive Committee, the Central
Government;

(iv) in respect of the State
Co-ordination Committee and the State Executive Committee, the State
Government;

(b) “blindness” refers to a
condition where a person suffers from any of the following conditions, namely:—

(i) total absence of sight; or

(ii) visual acuity not exceeding
6/60 or 20/200 (snellen) in the better eye with
correcting lenses; or

(iii) limitation of the field of
vision subtending an angle of 20 degree or worse;

(c) “Central Co-ordination Committee” means the Central
Co-ordination Committee constituted under sub-section (1) of section 3;

(d) “Central Executive Committee” means the Central
Executive Committee constituted under sub-section (1) of section 9;

(e) “cerebral palsy” means a group of non-progressive
conditions of a person characterised by abnormal
motor control posture resulting from brain insult or injuries occurring in the
pre-natal, peri-natal or infant period of development;

(f) “Chief Commissioner” means the Chief Commissioner
appointed under sub-section (1) of section 57

(g) “Commissioner” means the Commissioner appointed under
sub-section (1) of section 60;

(h) “competent authority” means
the authority appointed under section 50;

(i) “disability” means—

(i) blindness;

(ii) low vision;

(iii) leprosy-cured;

(iv) hearing impairment;

(v) locomotor
disability;

(vi) mental retardation;

(viii) mental illness;

(j) “employer” means,—

(i) in relation to a Government, the authority notified by the
Head of the Department in this behalf or where no such authority is notified,
the Head of the Department; and

(ii) in relation to an
establishment, the Chief Executive Officer of that establishment;

(k) “establishment” means a corporation established by or
under a Central, Provincial or State Act, or an authority or a body owned or
controlled or aided by the Government or a local authority or a Government
company as defined in section 617 of the Companies Act 1956 (1 of 1956) and
includes Departments of a Government;

(l) “hearing impairment” means loss
of sixty decibels or more in the better ear in the conversational range of
frequencies;

(m) “institution for persons with disabilities” means an
institution for the reception, care, protection, education, training
rehabilitation or any other service of persons with disabilities;

(n) “leprosy cured person” means
any person who has been cured of leprosy but is suffering from—

(i) loss of sensation in hands or feet as well as loss of
sensation and paresis in the eye and eye-lid but with no manifest deformity;

(ii) manifest deformity and
paresis but having sufficient mobility in their hands and feet to enable them
to engage in normal economic activity;

(iii) extreme physical deformity as well as advanced age
which prevents him from undertaking any gainful occupation, and the expression
“leprosy cured” shall be construed according­ly;

(o) “locomotor
disability” means disability of the bones, joints or muscles leading to substantial
restriction of the movement of the limbs or any form of cerebral palsy;

(p) “medical authority” means any
hospital or institution specified for the purposes of this Act by notification
by the appropriate Government;

(q) “mental illness” means any
mental disorder other than mental retardation;

(r) “mental retardation” means a
condition of arrested or incomplete development of mind of a person which is
specially characterised by subnormality
of intelligence;

(s) “notification” means a
notification published in the Official Gazette;

(t) “person with disability”
means a person suffering from not less than forty per cent of any disability as
certified by a medical authority;

(u) “person with low vision” means a person with
impairment of visual functioning even after treatment or standard refractive
correction but who uses or is potentially capable of using vision for the
planning or execution of a task with appropriate assis­tive device;

(v) “prescribed” means prescribed
by rules made under this Act;

(w) “rehabilitation” refers to a
process aimed at enabling persons with disabilities to reach and maintain their
optimal physical, sensory, intellectual, psychiatric or social functional
levels;

(x) “Special Employment Exchange” means any office or
place established and maintained by the Government for the collection and
furnishing of information, either by keeping of registers or otherwise,
respecting—

(i) persons who seek to engage employees from amongst the
persons suffering from disabilities;

(ii) persons with disability who
seek employment;

(iii) vacancies to which person
with disability seeking employment may be appointed;

(y) “State Co-ordination Committee” means the State
Co-ordination Committee constituted under sub-section (1) of section 13;

(z) “State Executive Committee” means the State Executive
Committee constituted under sub-section (1) of section 19.