Section 80DD is eligible for deduction to resident individual in respect of maintenance including medical treatment of a handicapped dependent, being a person with disability. Whereas Section 80U eligible for deduction to individual in respect of a person with disability.
An assessee may claim both deductions simultaneously where assessee is resident individual himself and is a person with disability(Section 80U) and also has incurred an expenditure for the medical treatment of a dependent person with disability(Section 80DD) or has paid or deposited amount under any scheme framed in this behalf by the LIC or any other insurer, etc.