Paragraph match score 79.0%
Page A-961
Section 80U - An individual suffers a disability
Resident individuals who suffer from physical disabilities can claim a deduction of upto Rs.75,000, and those with severe disabilities can claim upto Rs.1.25 lakh.
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Deduction for Rehabilitation of Handicapped Dependent Relative
Section 80DD covers expenditure on medical treatment, rehabilitation, and training of disabled dependents. The section provides for a deduction up to ₹ 75,000 for a disability that is classified in 40%-80% range. If such dependant is a person with severe disability, deduction amount can be claimed up to ₹ 125,000.