This exemption U/s 80 DDD is for any person who is an inhabitant of
Deduction rate
The assessee will be permitted a fixed deduction of 75 thousand (Rs. 5,000) from the complete payment for the earlier year.
(I) A Deduction of Rs. 1,25,000/ - will be given to such dependents where there is an extreme handicap.
(ii) Terms
(A) Deduction are permitted on the off chance that they are spent:
Clinical treatment (counting nursing) preparing and recovery of a dependent, being a disabled person or a payee or any amount stored under the timetable recommended by the Life coverage Organization or some other back up plan or executive for the dependent as a disabled person UTI or explicit office for support.
You may also, like- Automated Income Tax Revised Form 16 Part B for the F.Y.2020-21 [This Excel Utility can prepare at a time 50 Employees Form 16 Part B as per new and old tax regime U/s 115 BAC]
(B) In the previously mentioned conspire, in case of death of any person or individual from a Hindu undivided family, the arrangement has been made to pay a yearly or single amount to assist a dependent who is a disabled person whose name has been bought into this plan.
(C) The assessor designates a person with an incapacity, a person with an inability or some other person or a trustee as a trust to pay for his sake to assist the dependent.
(D) If the dependent is a person with an incapacity, an individual from the Hindu Undivided Family or an amount equivalent to the amount paid or stored as in the past, he will be treated as the payment of the past appraiser in the year in which the amount is gotten by the appraiser. Will be relevant for charges.
You may also, like- Automated Income Tax Revised Form 16 Part A&B for the F.Y.2020-21 [This Excel Utility can prepare at a time 50 Employees Form 16 Part B as per new and old tax regime U/s 115 BAC]
(E) A duplicate of the authentication gave by the clinical expert in the endorsed structure and way surveyed by the assessor looking for exemption under this section and in case of a discount of pay under section 139, the appraisal will send the exemption in the year.
The state of persons with handicaps is that in case of need to rethink the amount after the time recommended in the aforementioned declaration, any evaluation identifying with any earlier year under this section won't be permitted after the termination of the previously mentioned authentication. No new testament is acquired until it very well may be resolved and a duplicate of it is organized with the arrival of pay.
Clinical Exemption (Section 80DDB)
(I) Qualified Assessor
This exemption is permitted to any person or HUF who lives just in
(ii) Terms
(A) The assessor has truth be told paid any amount for the treatment endorsed by the Board or for the treatment of the sickness or treatment recommended by this standard.
(B) On account of a distinctive person leading the evaluation, the consumption will be borne without anyone else or the dependent
(C) Use for any individual from a surveying Hindu Undivided Family might be Hindu Undivided Family.
(d) "Dependent" signifies:
You may also, like- Automated Income Tax Revised Form 16 Part B for the F.Y.2020-21 [This Excel Utility can prepare at a time 100 Employees Form 16 Part B as per new and old tax regime U/s 115 BAC]
On account of any person, life partner, kids, guardians, kin or any of them,
On account of Hindu undivided families, Hindus are individuals from undivided families.
Absolutely dependent or fundamentally for him in this public or Hindu undivided family
Backing and support.
(iii) Deduction rate
(A) For 'Non-Old Patient' (age under 60 years)
The amount really spent; Or Rs 40,000 not exactly the earlier year, whichever is less
Such an amount was really given.
(B) A 'senior citizen' (age 60 years or more)
On account of any individual from the Hindu undivided family who is really evaluating the amount paid or his dependent or assessor and who is a senior citizen, a Deduction of Rs. 1,00,000 will be permitted under this section.
"Senior Citizen" signifies an individual occupant in
(iv) Treatment for getting clinical protection claims
The exemption under this section will be deducted by the amount paid by a guarantor under protection or by a business for the treatment of the above person.
(v) Duplicate of Prescription [Replacement of First Arrangement in Section 80 DDB]
You may also, like- Automated Income Tax Revised Form 16 Part A&B for the F.Y.2020-21 [This Excel Utility can prepare at a time 100 Employees Form 16 Part A&B as per new and old tax regime U/s 115 BAC]
The exemption won't be permitted under this section except if the assessing nervous system specialist, an oncologist, urologist, haematologist, immunologist or some other expert has gotten a duplicate of the prescription for such treatment.
(vi) Illnesses allowed u/s 80DDB [Rule 11DD]
Neurological illnesses:
(A) Dementia
(B) Dystonia solid deformation
(C) Engine neurone illness
(d) Ataxia
(E)
(F) Hemiblimus
(G)
(H) Parkinson's infection
Malignant growth
Completely AIDS (Helps)
Constant renal disappointment
Hemophilia
Thalassemia.
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