The lack of required medical infrastructure and the increased medical expenses are a reality in India. This has been furthermore pronounced in the current pandemic. The cost of treatment for various illnesses is too high that it creates a huge burden on those who suffer from them or their caregivers.
Understanding this plight and easing the financial stress it creates especially on the differently abled person, the Income Tax Act has introduced section 80DD that provides a deduction for the expenses incurred in the care of such persons.
Given below are the details of section 80DD of the Income Tax Act.