Dependent Relief
Section 80DD Deduction Calculator
Section 80DD provides tax relief to resident individuals and HUFs incurring medical expenditure or depositing funds in approved insurance schemes for the maintenance of a disabled dependent family member.
Eligibility Parameters Section 80DD
Deduction Summary
Eligible Flat Deduction
₹ 75,000
Estimated Annual Tax Savings:
₹ 15,600
Actual Expense Proof Needed:
Not Required (Flat Deduction)
Mandatory Form:
Form 10-IA Medical Certificate
Key Conditions for Section 80DD Exemption
- Who Qualifies as Dependent: Spouse, children, parents, brothers, or sisters who are wholly or mainly dependent on the individual for support and maintenance.
- Flat Statutory Deduction: Section 80DD is a fixed statutory deduction. Regardless of whether actual medical expenses are ₹10,000 or ₹90,000, the full deduction of ₹75,000 (or ₹1,25,000 for severe disability) is permitted.
- Medical Certificate (Form 10-IA): A valid certificate issued by a designated medical specialist (such as a Neurologist, Pediatric Neurologist, Psychiatrist, or Civil Surgeon) must be retained and filed electronically if demanded.