Sec 80 G Deduction in respect of donations to certain funds, charitable institutions. National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities constituted under sub-section (1) of section 3 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)
Deduction u/s 80DD can be claimed if you are incurring expenditure for maintenance including medical treatment of a handicapped dependent who is person with disability. The amount deductible is a fixed deduction of Rs. 50,000 whenever the conditions specified above are satisfied, irrespective of the amount incurred or deposited.
Every Indian Resident allowed deduction in respect of maintenance including medical treatment of a handicapped dependent who is a person with disability. The assessee must have incurred the expenses for the medical treatment, training & rehabilitation of a dependent (with disability) OR must have deposited the amount to LIC OR anyother insurer for the maintenance of dependent(with disability).
Special devices or gadgets for handicapped person may be like auto transmission, grip assembly, accelerator pedals, hand control, etc. fitted in the car depending upon whether the disability is in right/left arm or in right/left leg or in both legs in combination thereof.
In computing the total income of an assessee who is resident in India, being an individual or a hindu undivided family, there shall be deduction, in accordance with and subject to the provisions of this section, an amount not exceeding twenty thousand rupees (Rs.20,000) paid or deposited by him in the previous year out of his income chargeable to tax, under any scheme framed in this behalf by the Life Insurance Corporation or the Unit Trust of India subject to the conditions specified in sub-section (2) and approved by the board in this behalf.
The Indian Airlines Corporation allows 50% concessional fare to Blind persons on single journey or single fare for round trip journey on all domestic flights. To avail this facility, the blind persons have to produce a photocopy of the Medical Certificate, issued by the competent authority, stating that he/she has permanently lost total vision in both eyes. The original should also be kept himself/herself for verification at the time of purchasing the concessional tickets.