Deduction under 80ddb

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

21 March 2013
wHAT IS THE MAXIMUM DEDUCTION ALLOWED
UNDER SECTION 80DDB

wHAT DOCUMENTS ARE REQUIRED FOR CLAIMING DEDUCTION.

CAN THIS DEDUCTION BE GIVEN BY AN EMPLOYER WHILE COMPUTING HIS TAXABLE SALARY INCOME OR
EMPLOYEE HAS TO CLAIM Separately IN HIS RETURN

Regards

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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21 March 2013 Section 80DDB allows deduction Rs.40000 or actual expenses which ever is lower

You need to submit form 10-I for claiming sec,80DDB

Employer cannot allow this deduction, employee has to claim in the income tax return directly

Querist : Anonymous

Querist : Anonymous (Querist)

22 March 2013 thanx ramesh. what are the diseases covered in this section for examption

Ramesh

Ramesh (Expert)
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25 April 2013 SECTION 192 OF THE INCOME-TAX ACT, 1961 - DEDUCTION OF TAX AT SOURCE - SALARY
- INCOME-TAX DEDUCTION FROM SALARIES UNDER SECTION 192 DURING THE
FINANCIAL YEAR 2012-13
CIRCULAR NO. 8/2012 [F.NO. 275/192/2012-IT(B)], DATED 5-10-2012

5.5.8. Deduction in respect of medical treatment, etc. (Section 80DDB):
Section 80DDB allows a deduction in case of employee, who is resident in India, during the previous year,
actually paid any amount for the medical treatment of such disease or ailment as may be specified in the rules
HDD (1) (see Annexure) for himself or a dependant. The deduction allowed is equal to the amount actually
paid or Rs. 40,000 whichever is less. Further the amount paid should also be reduced by the amount received
if any under insurance from an insurerer or reimbursed by an employer. In case of a senior citizen (an
individual resident in India who is of the age of sixty years or more at any time during the relevant previous
year) the amount of deduction allowed is Rs. 60,000/-.
DDO must ensure that the employee furnishes a certificate in Form 10-I from a neurologist, an oncologist, a
urologist, nephrologist, a haematologist, an immunologist or such other specialist, as mentioned in proviso rule
11(2) of the Rules.
For the purpose of this section in the case of an employee "dependant" means individual, the spouse, children,
parents, brothers and sisters of the individual or any of them.
From this it seems that employer can consider the deduction.

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