Central Government Employees Latest News

8th Pay Commission Latest News Today, Pay Matrix, Expected DA Rates Table

You are here: Home / INCOME TAX / Section 80DD of the Income Tax Act – Tax Relief To Family Members of Differently Abled
Latest 8th CPC News
Salary Calculator Updated 2025
DA July 2025 Calculator
New HRA Rates 2025
New Transport Allowance Rates
CG First Pay Calculator

Section 80DD of the Income Tax Act – Tax Relief To Family Members of Differently Abled

April 24, 2015 admin Leave a Comment

Tax Relief To Family Members of Differently Abled

Section 80DD of the Income Tax Act, 1961, inter alia, provides for a deduction to an individual or HUF, who is a resident in India, and
Incurs expenditure for the medical treatment (including nursing), training and rehabilitation of a dependant, being a person with disability; or
Pays any amount to LIC or any other insurer in respect of a scheme for the maintenance of a disabled dependant.

The section provides for a deduction of fifty thousand rupees if the dependant is suffering from disability and one hundred thousand rupees if the dependant is suffering from severe disability.

“Dependant” in the case of an individual, has been defined to mean the spouse, children, parents, brothers and sisters of the individual or any of them, and in the case of a Hindu undivided family, a member of the Hindu undivided family, if such person is dependant wholly or mainly on such individual or Hindu undivided family for his support and maintenance.

In view of the rising cost of medical care and special needs of a differently abled person, Finance Bill, 2015 proposes to amend section 80DD of the Income-tax Act so as to raise the limit of deduction in respect of a person with disability from fifty thousand rupees to seventy five thousand rupees and in respect of a person with severe disability, from one hundred thousand rupees to one hundred and twenty five thousand rupees.

This was stated by Shri Jayant Sinha, Minister of State in Ministry of Finance in written reply to a question in the Lok Sabha today.

Source: PIB News

Related updates:

    Old Regime Vs New Regime Tax Calculator 2023-24 from Income Tax Department

Filed Under: INCOME TAX

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

Online Calculators

  • 7th Pay Commission Salary Calculator January 2025 (55% DA Updated)
  • Expected DA from July 2025 Calculator
  • Pay Scale Conversion Calculator
  • 7th CPC Increment Calculator 2025
  • KVS PGT, TGT, PRT Teacher Salary Calculator 2025
  • Bonus Calculator for CG Employees 2025
  • CGEGIS Savings Fund Benefit Calculator Updated 2025
  • Central Government First Pay Calculator 2025
  • Retirement Date Calculator for CG Employees
  • DA Arrears Calculator January 2025 (55% Updated)
  • Commutation Factor Value of Pension Calculator
  • Leave Encashment of CG Employees Calculator
  • HRA Income Tax Exemption Calculator for Salaried Employees
  • 7th CPC Pension and Arrears Calculator
  • Fixation of Pay on Promotion Calculator as per FR 22(I)(a)(1)
  • 7th CPC Pay Calculator for Teachers in Universities and Colleges
  • 18 Months DA Arrears Calculator for CG Employees
  • 18 Months DA Arrears Calculator for CG Pensioners
  • 7th CPC TA & DA Calculator
  • Government Pension Calculator 2025
  • CPSE (IDA Pay Scale) Salary Calculator
  • DA Amount Calculator Online 2024
  • Dearness Relief (DR) Calculator for Pensioners
  • Expected January 2024 IDA Calculator for BSNL Employees
  • Expected IDA Calculator from April 2024 for CPSE Employees
  • GPF Interest Rate Calculator
  • HRA Online Calculator
  • LTC Cash Voucher Scheme Calculator
  • Option Calculator for Promotion or MACP to Switch over to 7th CPC
  • OROP Arrears Calculator for Defence Pensioners
  • Simple Online New & Old Regime Income Tax Calculator

State Govt Calculators

  • Maharashtra Govt 7th Pay Commission Calculator
  • Karnataka Pension and Family Pension Calculator
  • Option for Fixation Calculator for Tamil Nadu Govt Employees
  • Pay Calculator for Jammu & Kashmir Govt Employees
  • Pay Scale Calculator for Karnataka Govt Employees
  • Rajasthan Employees Pay Matrix Calculator
  • Tamil Nadu Govt Employees Pay Calculator
  • WB 6th Pay Commission Revised Pay Calculator

Top Pages

  • Pay Matrix Table for Central Government Employees
  • 7th CPC DA Calculation Table 2016 to 2025
  • DA Rates Table 2025 | Current DA Rate 53%
  • CSD Price List 2025: Car, Bike, Scooter, AC, TV, WM and Fridge
  • Kendriya Vidyalaya Fee Structure 2025-26
  • Kendriya Vidyalaya Balvatika School Admission Form 2025-26
  • 7th CPC Briefcase Allowance 2025

8th Pay Commission News

  • Latest 8th Pay Commission News Date, Salary Slab, Pay Scale Calculator
  • Expected 8th Pay Commission Pay Matrix Table

Latest Discussions

  • M K KUMAR on 7th CPC MACP Scheme | Latest Clarification on MACP Scheme
  • M K KUMAR on 7th CPC MACP Scheme | Latest Clarification on MACP Scheme
  • Md F Akhtar on 7th CPC MACP Scheme | Latest Clarification on MACP Scheme
  • A V Nayak on AMA Doctor List for Central Government Employees
  • Mandi B on Examples of Calculation of Pension/Family Pension as per OM issued on 12.5.2017 by Pensioners Portal
  • Mandi B on Examples of Calculation of Pension/Family Pension as per OM issued on 12.5.2017 by Pensioners Portal
  • M K KUMAR on 7th CPC MACP Pay Fixation on Promotion MACP Calculator 2025
  • RAJESH KUMAR SINGH on CGHS Ranchi Approved Hospital List
  • S.A.Alisha on FR & SR Rules – What says Rules regarding increment..!
  • Soumya Mukherjee on CGHS Kolkata Approved Hospital 2024 List
Copyright © 2023 | Central Government Employees News | 7th Pay Commission News | Sitemap | Site maintained by TEUT Digital Concepts