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Deduction under section 80DD of the income tax act is allowed to Resident Individuals or HUFs for a dependant-who is differently-abled and– is wholly dependent on the individual (or HUF) for support & maintenance.
Below are the conditions you must meet to avail this deduction –
When the above conditions are met, amount of deduction allowed is –
Do note that before the Financial Year(FY) 2015-16 (FY 2014-15 & earlier years) – The deduction limit was of Rs 50,000 for disability at least 40% and Rs 1,00,000 for disability above 80%.