There are certain Income Tax benefits under section 80 DD of the Income Tax Act provided a certificate is obtained from an authorized Medical Practitioner as prescribed under the Income Tax Act that such disability reduce considerably the affected person’s capacity to normal work or engaging in a gainful employment.
If such person incurred any expenditure for the medical treatment, training and rehabilitation of a dependent for a person with such disability, he/she shall be allowed a deduction of Rs.50,000/- from his total income. If such disability is severe in nature, such deduction is Rs.75,000/-. i.e if the principal caregiver of the person with epilepsy is a taxpayer, then he/she may claim a reduction in the tax as per the appropriate clause.
If a person claiming a deduction under this section, shall furbish a copy of the certificate issued by medical authority in the prescribed form 10-IA, along with the return of income under section 139, in respect of the assessment year for which the deduction is claimed.
For a person with disability, the same amount of deduction is available under section 80U of the Income Tax Act.
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