CBDT Circular on amount of deduction allowed for the medical expenditures of handicapped dependent

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Whether, as long as conditions mentioned in section 80DD are fulfilled and assessee has incurred any expenditure on medical treatment, etc., of handicapped person, deduction as envisaged in section 80DD will be allowable in full

Circular : No. 702, dated 3-4-1995.

1. Under the provisions of section 80DD of the Income-tax Act, 1961, an assessee who is resident in India being an individual or a Hindu undivided family is allowed a deduction of Rs. 15,000 for expenditure incurred in respect of handicapped dependents subject to the following conditions :—

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