Under Section 80DD and Under Section 80U - where disability is 40% or more but less than 80% the fixed deduction. The deduction earlier allowed was Rs 50,000 which is now raised to Rs 75,000. And in case of more than 80% disability deduction allowed was Rs 1,00,000 which is now raised to Rs 1,25,000. Both claim cannot be made simultaneously by an individual assessee. However, there is a provision for HUF, wherein, its member is a dependant .
On 3/4/15, Amiyo Biswas <amiyo.bis...@gmail.com> wrote: > Persons with disability below 80% will get exemption up to Rs. 75,000 and > persons having severe disability (80% and above) will enjoy this benefit for > > Rs. 1,25,000 under section 80U. > > As for section 80DD, I have pasted below the text I found at > http://gconnect.in > > Section 80DD: Deduction in respect of Rehabilitation of Handicapped > Dependent Relative > Deduction of Rs. 50,000/- w.e.f. 01.04.2004 in respect of > > 1.Expenditure incurred on medical treatment, (including nursing), training > and rehabilitation of handicapped dependent relative. > 2.Payment or deposit to specified scheme for maintenance of dependent > handicapped relative. > Further, if the defendant is a person with severe disability a deduction of > > Rs. 100,000/- shall be available under this section. The handicapped > dependent should be a dependent relative suffering from a permanent > disability (including blindness) or mentally retarded, as certified by a > specified physician or psychiatrist. Note: A person with 'severe disability' > > means a person with 80% or more of one or more disabilities as outlined in > section 56(4) of the 'Persons with disabilities (Equal opportunities, > protection of rights and full participation)' Act. > > > With best regards, > Amiyo Biswas > Cell: +91-9433464329 > > > ----- Original Message ----- > From: "Radha" <r.radh...@gmail.com> > To: "AccessIndia: a list for discussing accessibility and issues > concerningthe disabled." <accessindia@accessindia.org.in> > Sent: Tuesday, March 03, 2015 7:42 PM > Subject: Re: [AI] Increase in 80u, Now 125000. > > >> 80DD deduction is in case of the dependent of the employee whereas 80U >> deduction is in case of the employee himself. >> >> On 3/3/15, sanjeev kumar <sanjeevkumar0...@gmail.com> wrote: >>> sir, what is 80 dd though I know 80 u >>> >>> On 3/3/15, Anirban Mukherjee <sparsha.anir...@gmail.com> wrote: >>>> Sir, >>>> >>>> i have a query. does the exemption under 80U differs with the >>>> percentage of disability? that is to say, will a person having 100% >>>> blindness and another 75% avail the same exemption limit? if you >>>> clarify, i shall be highly obliged. >>>> >>>> greetings, Anirban Mukherjee >>>> >>>> On 3/2/15, nitesh gupta <nitesh...@gmail.com> wrote: >>>>> Hi friends, >>>>> >>>>> May be I am late but I thought appropriate to disseminate this >>>>> information. From the coming financial year the deduction in 80U will >>>>> be up to 1 lac twenty five thousand and 80dd up to seventy five >>>>> thousand, which was earlier 1 lac and fifty thousand respectably. >>>>> >>>>> Thanks to Government. >>>>> >>>>> >>>>> >>>>> -- >>>>> Skype: nitesh.gupta185 >>>>> Personal Email:niteshguptaobc...@gmail.com >>>>> "good person is not one who thinks good but he is one who does good. >>>>> >>>>> >>>>> >>>>> Register at the dedicated AccessIndia list for discussing >>>>> accessibility >>>>> of >>>>> mobile phones / Tabs on: >>>>> http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in >>>>> >>>>> >>>>> Search for old postings at: >>>>> http://www.mail-archive.com/accessindia@accessindia.org.in/ >>>>> >>>>> 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 >>>>> >>>>> >>>>> Disclaimer: >>>>> 1. Contents of the mails, factual, or otherwise, reflect the thinking >>>>> of >>>>> the >>>>> person sending the mail and AI in no way relates itself to its >>>>> veracity; >>>>> >>>>> 2. AI cannot be held liable for any commission/omission based on the >>>>> mails >>>>> sent through this mailing list.. >>>>> >>>> >>>> >>>> >>>> Register at the dedicated AccessIndia list for discussing accessibility >>>> of >>>> mobile phones / Tabs on: >>>> http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in >>>> >>>> >>>> Search for old postings at: >>>> http://www.mail-archive.com/accessindia@accessindia.org.in/ >>>> >>>> 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 >>>> >>>> >>>> Disclaimer: >>>> 1. Contents of the mails, factual, or otherwise, reflect the thinking >>>> of >>>> the >>>> person sending the mail and AI in no way relates itself to its >>>> veracity; >>>> >>>> 2. AI cannot be held liable for any commission/omission based on the >>>> mails >>>> sent through this mailing list.. >>>> >>> >>> >>> >>> Register at the dedicated AccessIndia list for discussing accessibility >>> of >>> mobile phones / Tabs on: >>> http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in >>> >>> >>> Search for old postings at: >>> http://www.mail-archive.com/accessindia@accessindia.org.in/ >>> >>> 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 >>> >>> >>> Disclaimer: >>> 1. Contents of the mails, factual, or otherwise, reflect the thinking of >>> >>> the >>> person sending the mail and AI in no way relates itself to its veracity; >>> >>> 2. AI cannot be held liable for any commission/omission based on the >>> mails >>> sent through this mailing list.. >>> >> >> >> -- >> Cheers, >> Radha >> "Everything you want in your life is waiting for you an inch outside >> your comfort zone, and an inch inside your effort." >> >> >> >> Register at the dedicated AccessIndia list for discussing accessibility of >> >> mobile phones / Tabs on: >> http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in >> >> >> Search for old postings at: >> http://www.mail-archive.com/accessindia@accessindia.org.in/ >> >> 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 >> >> >> Disclaimer: >> 1. Contents of the mails, factual, or otherwise, reflect the thinking of >> the person sending the mail and AI in no way relates itself to its >> veracity; >> >> 2. AI cannot be held liable for any commission/omission based on the mails >> >> sent through this mailing list.. > > > > > Register at the dedicated AccessIndia list for discussing accessibility of > mobile phones / Tabs on: > http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in > > > Search for old postings at: > http://www.mail-archive.com/accessindia@accessindia.org.in/ > > 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 > > > Disclaimer: > 1. Contents of the mails, factual, or otherwise, reflect the thinking of the > person sending the mail and AI in no way relates itself to its veracity; > > 2. AI cannot be held liable for any commission/omission based on the mails > sent through this mailing list.. > -- Cheers, Radha "Everything you want in your life is waiting for you an inch outside your comfort zone, and an inch inside your effort." Register at the dedicated AccessIndia list for discussing accessibility of mobile phones / Tabs on: http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in Search for old postings at: http://www.mail-archive.com/accessindia@accessindia.org.in/ 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 Disclaimer: 1. Contents of the mails, factual, or otherwise, reflect the thinking of the person sending the mail and AI in no way relates itself to its veracity; 2. AI cannot be held liable for any commission/omission based on the mails sent through this mailing list..
