നികുതിദായകനെ ആശ്രയിച്ചുകഴിയുന്ന, മാനസികമോ,  ശാരീരികമോ ആയ വൈകല്യമുള്ള ബന്ധുവിന്റെ  ചികിൽത്സ / പുനരധിവാസത്തിനായി മുടക്കിയ തുക.

വൈകല്യം (40-80 % വരെ)  : Rs. 75,000/-

ഗുരുതരമായ വൈകല്യമെങ്കിൽ (80% ൽ കൂടുതൽ)   : Rs.1,25,000 വരെ.  

80DD  ഡിഡക്ഷന് ബാധകമാകുന്ന വ്യവസ്ഥകൾ :

നികുതിദായകനെ ആശ്രയിച്ചു കഴിയുന്ന, മനസികമോ, ശാരീരികമോ ആയ വൈകല്യമുള്ള ബന്ധുവിന്റെ  ചികിൽത്സ / പുനരധിവാസത്തിനായി മുടക്കിയ തുക. നികുതിദായകന്റെ വൈകല്യങ്ങൾക്ക് ലഭ്യമല്ല.

ബന്ധു 80U വിൽ  ഡിഡക്ഷൻ ക്ലെയിം ചെയ്തിട്ടുണ്ടെങ്കിൽ നികുതിദായകന് 80DD ഡിഡക്ഷൻ ക്ലയിം ചെയ്യാനാകില്ല.

ആശ്രിതർ  എന്നാൽ നികുതിദായകന്റെ ഭാര്യ / ഭർത്താവ്, കുട്ടികൾ, മാതാപിതാക്കൾ, സഹോദരി/ സഹോദരൻ.

നികുതിദായകൻ,  ശാരീരിക വൈകല്യമുള്ള  ആശ്രിതർക്കായുള്ള ചെലവ് ( ചികിത്സ, ട്രെയിനിങ്, പുനരധിവാസം  ഉൾപ്പെടെ ) അല്ലെങ്കിൽ ആശ്രിതർക്കായി LIC യുടെയോ/ മറ്റേതെങ്കിലും ഇൻഷുറൻസ് കമ്പനിയിൽ നിക്ഷേപിച്ച തുക.

ഫോം 10-IA യിൽ ഉള്ള സർട്ടിഫിക്കറ്റ് ഈ ഡിഡക്ഷൻ ലഭ്യമാക്കുന്നതിനായി സമർപ്പിക്കേണ്ടതാണ്.  (Download 10-IA) (Steps to file 10-IA online)

40 ശതമാനത്തിൽ കുറയാത്ത വൈകല്യം.  (Section2(i) of the Persons of Disabilities Act, 1995 -ൽ  പറഞ്ഞിരിക്കുന്ന വൈകല്യം)

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 characterized 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 characterized 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.