Tuesday, May 1, 2012

Deduction under Section 80DD--Medical Treatment of Handicapped Mother

A tax payer has an aged dependent mother who is handicapped on account of polio.
 She stays with him.
He claimed section 80DD relief under Income Tax Act, 1961
He  submitted government doctor's certificate for physical disability and also latest ration-card as proof of staying with the son.
The assessing officer has refused to grant relief under section 80DD on the ground that no bills/vouchers have been produced for incurring the expenditure towards medical/nursing.
What should I do?

Section 80 DD entitles an assessee a deduction of Rs. 15,000 towards the expenditure incurred for the medical treatment of a person who is suffering from permanent physical disability specified in rule 11A. The deduction is allowable to an assessee irrespective of the fact the actual expenditure being less than Rs. 15,000 or more than that. you may  refer Circular No. 702 dated 03-04-1995 issued by the CBDT.

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