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Section 80DDB allows deduction to a resident Individual for the medical treatment of certain specified diseases or ailments. Therefore, tax benefits can be availed claiming deduction for expenditure incurred for “self and family†for the medical treatment of specified diseases can be claimed u/s 80DDB. Specified Diseases like
- Neurological Diseases (where the disability level has been certified as 40% or more);
- Parkinson’s Disease;
- Malignant Cancers;
- Acquired Immune Deficiency Syndrome (AIDS);
- Chronic Renal failure;
- Hemophilia; and
- Thalassaemia
Applicability Deduction u/s 80DDB can be availed by resident Individuals and resident HUFs. Medical Treatment of The assessee himself or dependent relatives in case of Individual whereas in case of HUF, any member of the family who is wholly or mainly dependent. Relative means spouse, children, parents, brothers and sisters wholly or mainly dependent on the assessee. Quantum of Deduction:
- In case the expenditure is  incurred for senior citizen, deduction shall be  Rs. 60,000/- or Amount actually incurred, whichever is lower;
- In case of Assessee himself or his dependent relatives, deduction shall be Rs. 40,000/- or Amount actually incurred, whichever is lower.
In nutshell computation of deduction is as under
|
PARTICULARS |
AMOUNT |
|
Total expenditure |
**** |
|
Less:Â Â Â Insurance claim received |
(****) |
|
Net Expenditure |
**** |
Certificate to be Obtained To claim the deduction the assessee must obtain and retain a copy of certificate in the prescribed Form No.10-I by a neurologist, oncologist, or such other specialist working in Government Hospital. It may be furnished in original whenever the Assessing officer wants to examine it.
Sir,
I paid for open heart surgery for my 7 month’s daughter approx 3 lacs, shall I claim relief u/s 80DDB
Hi Jigesh,
No, you cannot claim the deduction U/S 80DDB as the medical treatment for Open Heart Surgery do not fall under the Specified Diseases. But, if there is a mediclaim for which the premium had been paid by you then the same can be claimed U/S 80D upto 15000 thousand only.
Thanks and Regards,
Team Taxmantra
Call Us: +91 923 0033 070
Email Us: info@taxmantra.com
Are there any select list of expenditure for 80 DDB ? My mother is suffering from Motor Neuron Disease and also diagnosed with Parkinson’s disease .
In that case can I claim deduction on all medicine purchased in her name, tests and doctor’s fees ? Will her cataract operation and expenditure related to cataract operation be considered eligible deductions under this scheme ?
Thanking you
Hi,
Yes, you can claim deduction u/s 80 DDB subject to following conditions:
(1) The Taxpayer is an Individual & must be resident in India.
(2) The taxpayer has actually paid any amount for the medical treatment of a specified disease or ailment as prescribed by the board.
(3) The assessee shall have to submit a certificate in the prescribed form from the said specialist surgeon, as may be prescribed, working in a government hospital.
Following Diseases are covered into Section 80DDB:
Neurological Diseases (where the disability level has been certified as 40% or more);
Parkinson’s Disease;
Malignant Cancers;
Acquired Immune Deficiency Syndrome (AIDS);
Chronic Renal failure;
Hemophilia; and
Thalassaemia.
Quantum of Deduction:
In the case of expenses incurred for senior citizen – Rs. 60,000/- or Amount actually incurred, whichever is lower;
In other cases – – Rs. 40,000/- or Amount actually incurred, whichever is lower.
Moreover, the deduction under this section shall be reduced by the amount received, if any, under insurance from an insurer or reimbursed by an employer, for the medical treatment of the concerned person.
For more detail to know about this section please click on below link:
http://taxmantra.com/deduction-medical-treatment-80ddb/
Thanks and Regards,
Team Taxmantra
Call Us: +91 923 0033 070
Email Us: info@taxmantra.com