Home » Frequently asked Questions on Health » What benefits does the government give to a mentally retarded child?

What benefits does the government give to a mentally retarded child?

Q: What are the benefits the Government of India is giving to a mentally retarded child (I.Q. 48) and to his parents where the father is working in a Government of India Undertaking.

A: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 from Rs.12,000/- to Rs.20,000/-. Section 80V: A new Section 80 V has been introduced to ensure that the parent in whose hands, income of a disabled minor has been clubbed under Section 64, is allowed to claim a deduction upto Rs.20,000/- in terms of Section 80 U. which provides for a deduction of Rs.20,000/- in case of an individual who is suffering from a permanent disability (including blindness) or is subject to mental retardation. Section 88 B: This Section provides for an additional rebate from net tax payable by a resident individual who has attained the age of 65 years, has been amended to increase the rebate from 10% to 20% and to allow this benefit in cases where the gross total income does not exceed Rs. 75,000/-. Other Concessions: An assessee who is resident in India being an individual or Hindu Undivided Family has during the previous year incurred any expenditure for the medical treatment (including nursing), training and rehabilitation of a person who is a relative of the individual or is a member of the Hindu Undivided Family and is suffering from permanent physical disability including blindness or mental retardation shall be allowed a deduction of Rs.6,000/-. His deduction will not be allowed where his total income exceeds Rs.1,00,000/-. As per the Finance Minister's budget speech in 1995 the other concession is: A deduction of Rs.20,000/- from the taxable income of the parents or guardians of handicapped children has been allowed provided this amount is deposited in any approved scheme of LIC, UTI, etc.


................... Advertisement ...................




Using 0 of 1024 Possible characters
Choose Topic

Latest stories

Regional Cancer Centre Gets Clean Chit From Government-Appointed Panel

Wed, 20 Sep 2017 14:30:13 IST
Kerala Joint DME Sreekumari's team has given a clean-chit to the Regional Cancer Centre (RCC) with respect to the allegations that a 9-year-old girl patient who was admitted to the RCC, was given HIV-infected blood.

Swine Flu Explosion: 42 New Cases Reported In Mohali, Tips To Prevent It

Wed, 20 Sep 2017 13:30:42 IST
Mohali district reportedly sees increased number of cases of swine flu this year. So far, there have been 42 positive cases and five deaths of this deadly disease. Here's a list of tips to prevent it.

Angry With The Expensive Treatment, Patient Stabs The Doctor!

Wed, 20 Sep 2017 12:30:57 IST
When the doctor came in to examine him on Monday evening, the patient attacked the doctor in a fit of rage. It is being stated that the patient took this step because he was upset with the expensive treatment.

65 Year Old Zirakpur Man Dies Of Swine Flu

Wed, 20 Sep 2017 11:30:10 IST
A 65-year-old man, called Kirti Kumar died due to swine flu in Zirakpur, on Monday. This is the third swine-flu death in the Derabassi Subdivision within a period of one month.

Kerala AIDS Society Grants 'Clean Chit' To Regional Cancer Centre

Tue, 19 Sep 2017 15:30:10 IST
According to a report by the Kerala State AIDS Control Society, the blood given to a nine year-old girl during transfusion at Regional Cancer Centre (RCC) in Thiruvananthapuram was tested before the process, and HIV was not detected, but the same was detected at a later stage.