♿ Section 80DD Calculator

About Section 80DD

Section 80DD provides deduction for expenses incurred on medical treatment, training, and rehabilitation of a disabled dependent.

Deduction Amount:

• Normal Disability (40% to 79%): Fixed deduction of ₹75,000
• Severe Disability (80% or more): Fixed deduction of ₹1,25,000

Eligible Dependents:

• Spouse
• Children
• Parents
• Brothers and Sisters

Important Points:

• Fixed deduction - no need to show actual expenses
• Disability certificate from medical authority required
• Cannot be claimed if dependent claims deduction under Section 80U
• Deduction available even if no actual expenditure incurred