Section 80 DD: Section 80 DD provides for a deduction in respect of the expenditure incurred by an individual or HUF resident in India on the medical treatment (including nursing) training and rehabilitation, etc., of handicapped dependants. For officiating the increased cost of such maintenance, the limit of the deduction has been raised to Rs. 41,000.
This is a Centrally Sponsored Scheme and was launched in 1974 by the then Department of Social Welfare. The Scheme has however been transferred to the disabled children Department of Education since 1982. Under the scheme, handicapped children are sought to be integrated in the normal school system. Hundred per cent assistance is provided to the States/UTs for education of the children
As per Office Memorandum No.21011/21/88-Estt(Allowances) dated 17.10.88, issued by the Ministry of Personnel Grievances & Pensions (Department of Personnel & Training), grant of children educational allowance, reimbursement of tuition fee, etc., to Central Govt.employees will be governed by the Central Civil Services (Educational Assistance) Orders, 1988.
In accordance with the revised Orders No.F.19029/2/86-E.IV & F. 19029/ 1/ 89-E.IV dated 16.5.87 & 12.9.89 respectively, issued by the Ministry of three_wheeler_23_05_06_04_54747_435Finance, Department of Expenditure, the Central Government employees who are on regular establishment (including work charged staff) and who are blind or orthopaedically handicapped (with disability of upper or lower extremities) are to be granted conveyance allowance at 5 percent of basic pay subject to a maximum of Rs. 100 p.m. subject to the following conditions: