80 ddb deduction

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Querist : Anonymous

Querist : Anonymous (Querist)

22 May 2015 hi i want to know how to claim deduction U/S 80DDB, what is the limit for deduction, what are the documents required & disaeses covered under 80DDB ,exp of heart attack treatment is eligible for deduction u/s 80DDB. its urgent plz reply

Adv. Rajesh Chhangani

Adv. Rajesh Chhangani (Expert)
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22 May 2015 Section 80DDB :

1. How to claim : In order to claim this deduction, however, you will have to submit Form 10-1 from a specialist doctor working in a government hospital in India, confirming the treatment of the disease. (Other conditions in Sec 80DDB itself)

2. Limit for deduction : The maximum amount of deduction allowed from gross total income is restricted to Rs 40,000 (which goes up to Rs 60,000 if the age of the person treated is 60 years or more) on condition that no medical reimbursement is received from any insurance company or employer for this amount.

However the proviso to section 80DDB provides that if there is any insurance claim , then deduction shall be allowed by reducing the insurance amount received from expenditure incurred .

3. Eligible diseases : Please refer Rule 11DD for complete details.

Extract of Rule 11D
[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 ;
(c) Motor Neuron Disease ;
(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 :

4. Expenses on Heart attack treatment is not covered under 80DDB.

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