Hello I am not a legal expert. But I am sure that both these deductions can be claimed as the section 80U for self handicapped and section 80DD for dependent handicapped are two different provisions under the deductions to income tax act. Also the person, (the assessee and his/her dependent child), for whom the deduction is being claimed are also two different persons.
Jairam Voice your thoughts in the blog to discuss the Rights of persons with disability bill at: http://www.accessindia.org.in/harish/blog.htm To unsubscribe send a message to accessindia-requ...@accessindia.org.in with the subject unsubscribe. To change your subscription to digest mode or make any other changes, please visit the list home page at http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in