Income Tax Act, 2025
Section 9: Ins. by Act 13 of 2018, s. 26 (w.e.f. 12019).
9. Ins. by Act 13 of 2018, s. 26 (w.e.f. 12019).
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1[Explanation.—For the purposes of this section,—
(i) ”senior citizen” means an individual resident in India who is of the age of sixty years or more
at any time during the relevant previous year;
2* * * * *]
3[80DD. Deduction in respect of maintenance including medical treatment of a dependant who
is a person with disability.—4[(1) Where an assessee, being an individual or a Hindu undivided family,
who is a resident in India, has, during the previous year,—
(a) incurred any expenditure for the medical treatment (including nursing), training and
rehabilitation of a dependant, being a person with disability; or
(b) paid or deposited any amount under a scheme framed in this behalf by the Life Insurance
Corporation or any other insurer or the Administrator or the specified company subject to the
conditions specified in sub-section (2) and approved by the Board in this behalf for the maintenance
of a dependant, being a person with disability,
the assessee shall, in accordance with and subject to the provisions of this section, be allowed a deduction
of a sum of seventy-five thousand rupees from his gross total income in respect of the previous year:
Provided that where such dependant is a person with severe disability, the provisions of this
sub-section shall have effect as if for the words “seventy-five thousand rupees”, the words “one hundred
and twenty-five thousand rupees” had been substituted.]
(2) The deduction under clause (b) of sub-section (1) shall be allowed only if the following conditions
are fulfilled, namely:—
(a) the scheme referred to in clause (b) of sub-section (1) provides for payment of annuity or
lump sum amount for the benefit of a dependant, being a person with disability, in the event of the
death of the individual or the member of the Hindu undivided family in whose name subscription to
the scheme has been made;
(b) the assessee nominates either the dependant, being a person with disability, or any other
person or a trust to receive the payment on his behalf, for the benefit of the dependant, being a person
with disability.
(3) If the dependant, being a person with disability, predeceases the individual or the member of the
Hindu undivided family referred to in sub-section (2), an amount equal to the amount paid or deposited
under clause (b) of sub-section (1) shall be deemed to be the income of the assessee of the previous year
in which such amount is received by the assessee and shall accordingly be chargeable to tax as the income
of that previous year.
(4) The assessee, claiming a deduction under this section, shall furnish a copy of the certificate issued
by the medical authority in the prescribed form and manner, along with the return of income under
section 139, in respect of the assessment year for which the deduction is claimed:
Provided that where the condition of disability requires reassessment of its extent after a period
stipulated in the aforesaid certificate, no deduction under this section shall be allowed for any assessment
year relating to any previous year beginning after the expiry of the previous year during which the
aforesaid certificate of disability had expired, unless a new certificate is obtained from the medical
authority in the form and manner, as may be prescribed, and a copy thereof is furnished along with the
return of income.
”senior citizen” means an individual resident in India who is of the age of sixty years or more
at any time during the relevant previous year;
2* * * * *]
3[80DD. Deduction in respect of maintenance including medical treatment of a dependant who
is a person with disability.—4[
Where an assessee, being an individual or a Hindu undivided family,
who is a resident in India, has, during the previous year,—
incurred any expenditure for the medical treatment (including nursing), training and
rehabilitation of a dependant, being a person with disability; or
paid or deposited any amount under a scheme framed in this behalf by the Life Insurance
Corporation or any other insurer or the Administrator or the specified company subject to the
conditions specified in sub-section
and approved by the Board in this behalf for the maintenance
of a dependant, being a person with disability,
the assessee shall, in accordance with and subject to the provisions of this section, be allowed a deduction
of a sum of seventy-five thousand rupees from his gross total income in respect of the previous year:
Provided that where such dependant is a person with severe disability, the provisions of this
sub-section shall have effect as if for the words “seventy-five thousand rupees”, the words “one hundred
and twenty-five thousand rupees” had been substituted.]
The deduction under clause
of sub-section
shall be allowed only if the following conditions
are fulfilled, namely:—
the scheme referred to in clause
of sub-section
provides for payment of annuity or
lump sum amount for the benefit of a dependant, being a person with disability, in the event of the
death of the individual or the member of the Hindu undivided family in whose name subscription to
the scheme has been made;
the assessee nominates either the dependant, being a person with disability, or any other
person or a trust to receive the payment on his behalf, for the benefit of the dependant, being a person
with disability.
If the dependant, being a person with disability, predeceases the individual or the member of the
Hindu undivided family referred to in sub-section
of sub-section
shall be deemed to be the income of the assessee of the previous year
in which such amount is received by the assessee and shall accordingly be chargeable to tax as the income
of that previous year.
The assessee, claiming a deduction under this section, shall furnish a copy of the certificate issued
by the medical authority in the prescribed form and manner, along with the return of income under
section 139, in respect of the assessment year for which the deduction is claimed:
Provided that where the condition of disability requires reassessment of its extent after a period
stipulated in the aforesaid certificate, no deduction under this section shall be allowed for any assessment
year relating to any previous year beginning after the expiry of the previous year during which the
aforesaid certificate of disability had expired, unless a new certificate is obtained from the medical
authority in the form and manner, as may be prescribed, and a copy thereof is furnished along with the
return of income.