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The maximum deduction allowed under section 80DD is Rs. 75,000 for dependents with disability. For maximum deduction allowed under Section 80DD is increased to Rs. 1,25,000 for taxpayers supporting a disabled dependent with severe disability.
Form 10-IA is a necessary document to be filed by individuals with disabilities or those who have dependents having specified disabilities. The form should be certified by a neurologist, civil surgeon or chief medical practitioner at a government hospital.
You need to upload Form 10-IA on the income tax portal. Heres how: Step 1: Log in to the Income Tax e-portal. Step 2: On the dashboard, click e-File Income Tax Forms File Income Tax Forms. Step 3: Select the Persons without Business/Professional Income tab, then choose Form 10-IA.
You may use this form to get the correct name, address and taxpayer identification number (TIN) from each person or organization that provides care for your child or other dependent if: You plan to claim a credit for child and dependent care expenses on Form 1040 or 1040-SR, or.
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