Can assessee claim deduction under section 80U and 80DD simultaneously?


Venkit Venkit
Answered on February 05,2020

Section 80DD is eligible for deduction to resident individual in respect of maintenance including medical treatment of a handicapped dependent, being a person with disability. Whereas Section 80U eligible for deduction to individual in respect of a person with disability.
An assessee may claim both deductions simultaneously where assessee is resident individual  himself and is a person with disability(Section 80U) and also has incurred an expenditure for the medical treatment of a dependent person with disability(Section 80DD) or has paid or deposited amount under any scheme framed in this behalf by the LIC or any other insurer, etc.


 
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