Sec 80 ddb
This query is : Resolved
19 February 2015
Whether one can claim expense incurred in the treatment of heart surgery of his father u/sec 80-DDB ?
19 February 2015
Section 80DDB: Deduction allowed to resident Individual and HUF in respect of Medical Expenditure on Self or Dependent Relative
A deduction to the extent of Rs. 40,000/- (Rs. 60,000 in case of senior citizen) or the amount actually paid, whichever is less is available for expenditure actually incurred by resident assessee on himself or dependent relative for medical treatment of specified disease or ailment. The diseases have been specified in Rule 11DD. A certificate in form 10 I is to be furnished by the assessee from any Registered Doctor.
refer this link for rule 11dd contains the specified diseases.
https://www.incometaxindia.gov.in/Rules/Income-Tax%20Rules/103120000000007232.htm
and in your case unfortunately not allowed as deduction u/s 80DDB.
A deduction to the extent of Rs. 40,000/- (Rs. 60,000 in case of senior citizen) or the amount actually paid, whichever is less is available for expenditure actually incurred by resident assessee on himself or dependent relative for medical treatment of specified disease or ailment. The diseases have been specified in Rule 11DD. A certificate in form 10 I is to be furnished by the assessee from any Registered Doctor.
refer this link for rule 11dd contains the specified diseases.
https://www.incometaxindia.gov.in/Rules/Income-Tax%20Rules/103120000000007232.htm
and in your case unfortunately not allowed as deduction u/s 80DDB.
Rupesh Jain
(Expert)
19 February 2015
you can see the link
taxguru.in/.../deduction-section-80ddb-reduce-insurance-claim-recd-exp...
taxguru.in/.../deduction-section-80ddb-reduce-insurance-claim-recd-exp...
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