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Query on section 80ddb of income tax act

Rahul Singhal (Accounts Executive) (48 Points)

06 May 2015

Dear experts I would like to request your opinion on a provision of the income tax act. I have incurred certain amount for the operation of one of my dependent family member in Feb 2015. As per section 80DDB, such expenditure can be claimed as deduction upon furnishing of a certificate from a doctor working in a government hospital. The operation was done in a private hospital. Please advise if any government hospital can issue such certificate based on the report of operation and payment proof of the private hospital. Warm Regards, Rahul Singhal

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3 Replies

CA HAYEDAR SHAIKH (Practice ) (622 Points)
Replied 06 May 2015

Dear Rahul,

Prior to introduction of Budget 2015, the assessee was required to submit a certificate in the prescribed form, from a neorologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist doctor working in a Govt hospital. This requirement of obtaining a certificate from a doctor working in a Govt Hospital causes undue hardship to the persons intending to claim the aforesaid deduction.

The Govt hospitals at many places do not have doctors specialising in the above branches of medicine. For this and many other reasons, it may be difficult for a taxpayer to obtain a certificate from a Govt Hospital.

In view of the above, Section 80DDB has been amended by the Finance Act 2015 so as to provide that the assessee can submit a certificate from a specialist doctor whether working in Govt Hospital or not.

Rahul Singhal (Accounts Executive) (48 Points)
Replied 06 May 2015

Dear Mr. Shaikh, Thank you for clearing the same. Warm Regards, Rahul Singhal

Siva Sankaran (2 Points)
Replied 17 July 2018

Dear Sir,

I had spent money for my wife surgery ( lumbar spondylosis) on last year. Can we claim under sec 80DDB on income tax or any other section available to claim . Please advice

Regard

Siva