Tax deduction

This query is : Resolved 

14 March 2013 Hi,
We have a employee in our company. His child is diagnosed Cancer and undergoing chemotherapy treatment in Govt hospital. I want to know is he can take deduction for this in tax or what section 80DDB provision regarding this.

Please reply ASAP. Thanks in Advance

14 March 2013 [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 :
(i) Hemophilia ;
(ii) Thalassaemia.

14 March 2013 [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 :
(i) Hemophilia ;
(ii) Thalassaemia.

14 March 2013 [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 :
(i) Hemophilia ;
(ii) Thalassaemia.

14 March 2013 Hi Hemant,

Could you please specify maximum amount limit for which he can take benefit,if fall under any of category .

14 March 2013 Deduction u/s 80DDB is allowed upto maximum of Rs. 40000 for dependent children for treatment of malignant cancer.

Please note that the cancer should be malignant not benign. This can be confirmed from the doctor certificate.


14 March 2013 General Rs. 40,000/- and for senior citizen then it is 60,000/-

14 March 2013 General Rs. 40,000/- and for senior citizen then it is 60,000/-

14 March 2013 General Rs. 40,000/- and for senior citizen then it is 60,000/-

14 March 2013 General Rs. 40,000/- and for senior citizen then it is 60,000/-


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