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Claiming of forgotted deduction u/s 80ddb

Mansoori M. Zubair M.salim (M.Com / IPCC cum ATC / CA Final) (208 Points)

03 July 2015

Hello,

One of the Assessee Due to Lack of knowledge Forgotted to Claim Deduction U/s 80DDB for his Dependent Disabled wife 40% for the .A.Y. 2011-12, 2012-13, 2013-14 & 2014-15 Can he Claim it Now All the Returns are Filled Before the Due Date.If he able to Claim now than what to do Revise or Rectify the Income Tax Refund.

Thanking You.

Best Reagards

MZMS.

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4 Replies

Yash (Student CS) (32 Points)
Replied 20 August 2015

With effect from assessment year 2004-05, section 80DDB provides that if a resident individual or HUF actually pays any amount for the medical treatment of a specified disease or ailment for himself or dependent or a member of HUF (in case of HUF assessee), then the amount actually paid or Rs. 40,000/- (Rs.60,000/- if the patient is a senior citizen), whichever is less shall be allowed as deduction.

For availing this deduction, a certificate in prescribed form has to be furnished along with return of income from the concerned specialist working in a govt hospital.

For further information regarding deductions log onto https://www.quicko.com

CA. Roopali Kadam (Jobs on assignment basis.) (1453 Points)
Replied 21 August 2015

for disabled dependent section is 80DD

Udgam Koomar (Tax Technologist) (1949 Points)
Replied 21 August 2015

Certificate reuirement is waived from 2015 IMHO. Revision of earlier years will not be possible due to time limit and assessment being completed. You can tak to the CPC/AO to see if rectification will be allowed.