Proof of Deductions

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This discussion clarifies the documentation needed for claiming deductions under sections 80DD and 80DDB when filing an ITR2 under the old regime. For section 80DD, Form 10-IA must be filed online before submitting your ITR. For section 80DDB, a medical certificate from an authorised practitioner is required, which should be kept ready for submission if requested by the Income Tax Department. The specific format for Form 10-IA and the details required for the 80DDB medical certificate are also provided.

SHAHNH

SHAHNH (Querist)
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17 July 2023 Hello Experts!

A Very Senior Citizen wants to claim Deductions under section 80 DD, 80 DDB; filing ITR2 under old regime.
Does he have to upload (is there a provision in the return filing system) certificates / prescription, etc. at the time of filing / submitting the return or have to keep it ready in case it’s asked for later as he has approached the treating Doctors for their stamping but will take some time and due date is approaching.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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17 July 2023 You must file Form No. 10-IA ONLINE BEFORE FILING RELEVANT ITR; TO CLAIM DEDUCTION U/S. 80DD IT ACT.

For deduction u/s. 80DDB, you need to submit a medical certificate issued by an authorized medical practitioner to the Income Tax Department, whenever asked for.

SHAHNH

SHAHNH (Querist)
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17 July 2023 Thanks a lot for your prompt response.
For filing the referenced form online is it available on the portal , can you guide us the steps.
For Section 80 DDB a valid prescription with all the patient details & Disease on the Oncologist letterhead with his Qualifications (Degrees) , Registered membership no. is available with us. Is there any other specific certificate as per format of IT need to be obtained.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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17 July 2023 1. The form 10-IA must be filed electronically on the Income Tax Department's e-filing portal.
After login go to E-file >>> Income tax forms >>> File income tax forms >>> Persons without Business/Professional Income.

2. Yes. the format is attached below.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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17 July 2023 FORM NO. 10-I
[See rule 11DD]
Certificate of prescribed authority for the purposes of section 80DDB
1. Name of the Patient
2. Address
3. Father’s name
4. Name and address of the person on whom the patient is dependent
and his relationship with the patient.
5. Name of the disease or ailment
(please see rule 11DD)
6. For diseases or ailments mentioned in item (i) of clause (a) of
sub-rule (1), whether the disability is 40% or more (Please specify
the extent).
7. Name, address, registration number and qualification of the
specialist issuing the certificate, along with the name and address
of the Government hospital [see rule 11DD(2)]
Verification
This is to verify that I, Dr.____________________________________________________ s/o (w/o)
Shri_____________________, in the case of the patient Shri/Smt./Ms.________________________, after
considering the entire history of illness, careful examination and appropriate investigations, am of the
opinion that the patient is suffering from______________________________disease/ailment during the
previous year ending on 31st March,_______________________
I also certify (only in case of neurological disease) that the extent of disability is more than 40%) (Strike
off, if not applicable).
I certify that the information furnished above is true to the best of my knowledge.

Date _______________ Signature
Place _______________
(Name and Address)
To be countersigned by the Head of the Government hospital, where the prescribed authority is a
specialist with post-graduate degree in General or Internal Medicine.
Date ______________ Signature
Place ______________
(Name and Address)

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