Section 80DD Tax Exemption for the People with Disabilities as per Budget 2022 | The Finance Act 2022 proposes an amendment to section 80DD to specify that the deduction will also be allowed when the scheme pays an annuity or lump-sum payment to a beneficiary who is a disabled dependent of the person during the life of the person upon reaching the age of 60. the individual and the individual stop paying the fee or premium under the scheme. Section 80DD allows a deduction to be made to a resident individual for filing an amount with an insurance…