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What r exemptions to a cancer patient??

Murli (Learner) (117 Points)

24 April 2010

Dear Members,

One of our client is a cancer patient and not in a very sound financial position.

He wants to know what all exemptions, priviliges or benefits he can get in income tax or any other acts.

Can someone plzzzz provide the same??? it would b a g8 help!

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4 Replies

Ratan Deep Saxena (Asstt Manager (Accounts & Finance)) (2998 Points)
Replied 24 April 2010

Specified diseases and ailments for the purpose of deduction under section 80DDB.

11DD. (1) For the purposes of section 80DDB, the following shall be the eligible diseases or ailments :

(i) Neurological Diseases where the disability level has been certified to be of 40% and above,—

(a) Dementia ;

(b) Dystonia Musculorum Deformans ;

(d) Ataxia ;

(e) Chorea ;

(f) Hemiballismus ;

(g) Aphasia ;

(h) Parkinsons Disease ;

(ii) Malignant Cancers ;

(iii) Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;

(iv) Chronic Renal failure ;

(v) Hematological disorders :

(i) Hemophilia ;

(ii) Thalassaemia.

regards,

ratan

VIGNESH (Manager Finance &Accounts) (327 Points)
Replied 24 April 2010

According to act 80 U the exemption can be claimed by the assessee if the assessee is suffering from specified disease only , since cancer is a disorder the above exemption will not be available to any assesse either onder section 80 U nor 80 DD

Murli (Learner) (117 Points)
Replied 24 April 2010

@ vignesh

what do u want to say?

CA Arindam Dey (Chartered Accountant) (117 Points)
Replied 25 April 2010

Your client shall be eligible for deduction u/s 80DDB to a maximum limit of Rs. 40,000(Rs. 60,000 for senior citizens) provided he submits a certificate in Form No. 10I from a specialist working with a Government Hospital( full time or part time)/ hospital maintained by a local authority/ arrangements made by the Government for treatment of Government servants.