PERSONAL TAX: Claim exemption under section 80DD for treatment of autism

My house was rented to a tenant from May 2018 to December 2018. As rental income is required to be disclosed for rented property, do I have to show the income for the period the tenant stays or for the remaining period as well even though no rent has been received as the house was vacant? 
– Priya Sachdeva

As per the Income Tax Act, in case a property is vacant for a part of the year, then only the rent received during the period for which the property was let out has to be taken for calculating income under head house property.

Wanted to know if treatment for autism is covered under section 11DD. We are paying a huge amount regularly for our son's therapy. 
– Laxmi

The treatment for autism is not considered as specified disease or ailment for purpose of deduction under section 80DDB of the Act, and hence, not covered under rule 11DD. However, the same might be regarded as a disability and you shall be eligible for claiming an exemption under section 80DD of the Act in case of treatment of a person with a disability. The amount of deduction permissible under the said section is Rs 75,000 whereas it shall be Rs 1,25,000 in case of severe disability. Also, you shall be required to enclose a certificate from the prescribed medical authority along with the return of income.

Chirag Nangia, director, Nangia Advisors (Andersen Global)

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