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.