Recently, the income tax authority issued a corrigendum regarding the income tax form. They added a new table regarding deductions under sections 80DD and 80U in Form ITR 2 and ITR 3. These changes are aimed at preventing false deduction claims under sections 80UU and 80U, which were not previously addressed. The details are necessary for individuals undergoing medical treatment or person claiming deduction of depended person on him/her. Here’s a simplified breakdown of the schedule:
Schedule 80DD
Details of deduction for maintenance and medical treatment of a dependent with a disability.
| Nature of Disability | Type of Dependent | PAN of Dependent | Aadhaar of Dependent | Date of Form 10IA | Ack. No. of Form 10IA filed | UDID Number (If available) | Amount (Rs.) |
| Dependent person with disability | Spouse, Son, Daughter, Father, Mother, Brother, Sister, Member of HUF | – | – | – | – | – | – |
| Dependent person with severe disability | Spouse, Son, Daughter, Father, Mother, Brother, Sister, Member of HUF | – | – | – | – | – | – |
Schedule 80U
Details of deduction for a person with a disability.
| Nature of Disability | Date of Form 10IA | Ack. No. of Form 10IA filed | UDID Number (If available) | Amount (Rs.) |
| Self with disability | – | – | – | – |
| Self with severe disability | – | – | – | – |
Furthermore, in Form ITR-5, there are amendments on page 271 and 274 as follows:
- Page 271: In Schedule CG, row B, sub-row (1), item (d), “54EC/54G/54GA” is replaced with “54D/54EC/54G/54GA”.
- Page 274: In Schedule CG, row B, sub-row (10), in the table below item (a), in row (ii), “54D/54G/54GA/54GB” is replaced with “54D/54G/54GA”.
