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Mihir

Mihir Tanna  |905 Answers  |Ask -

Tax Expert - Answered on Feb 25, 2024

Mihir Ashok Tanna, who works with a well-known chartered accountancy firm in Mumbai, has more than 15 years of experience in direct taxation.
He handles various kinds of matters related to direct tax such as PAN/ TAN application; compliance including ITR, TDS return filing; issuance/ filing of statutory forms like Form 15CB, Form 61A, etc; application u/s 10(46); application for condonation of delay; application for lower/ nil TDS certificate; transfer pricing and study report; advisory/ opinion on direct tax matters; handling various income-tax notices; compounding application on show cause for TDS default; verification of books for TDS/ TCS/ equalisation levy compliance; application for pending income-tax demand and refund; charitable trust taxation and compliance; income-tax scrutiny and CIT(A) for all types of taxpayers including individuals, firms, LLPs, corporates, trusts, non-resident individuals and companies.
He regularly represents clients before the income tax authorities including the commissioner of income tax (appeal).... more
Sridaran Question by Sridaran on Jan 23, 2024Hindi
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I am looking for expert guidance on claiming exemption under Sec 80DD (for disabled dependent - my son, in this case) of the IT Act. I understand that I need to submit a Certificate of Disability issued by a competent medical authority / professional, along with the duly filled in Form 10-1 A. There is a flat deductible of INR75,000 if the degree of disability is greater than 40% but less than 80% (I can furnish the disability IDs issued by the state (TN Disability Passbook) and central governments (UDID card) as additional proof). I read in many sites that there is no proof of expenditure required to claim this amount. Can you please confirm if that is correct? Thanks for your time.

Ans: As long as the conditions mentioned in 80DD are fulfilled, and you had incurred expenditure on medical treatment of disabled person, the deduction will be allowable in full. Person is required to submit form 10IA.
DISCLAIMER: The content of this post by the expert is the personal view of the rediffGURU. Users are advised to pursue the information provided by the rediffGURU only as a source of information to be as a point of reference and to rely on their own judgement when making a decision.
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