Uttam Saha (TAX PROFESSIONAL) (115 Points)
26 April 2017An individual has undergone Gamma Knife Radio Surgery from National Institute of Mental Health & Neuro Sciences Banglore and paid Rs. 1,00,000/-.under package system.
Kindly advise whether he can claim 80DDB deduction for 40,000/-.
Only office memorandum and details of hospital charges available with him. No Certifcate available.
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(160327 Points)
Replied 26 April 2017
Main condition for Deduction u/s. 80DDB for expenses on treatment of certain chronic and protracted diseases such as Cancer, full blown AIDS, Thalassaemia, Haemophilia etc. is:
Under the existing provisions of this section, a certificate in the prescribed form, from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist working in a Government hospital is required.
If you have the required certificate, you can claim the deduction.
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