banner_ad

Tax deduction

This query is : Resolved 
Profile Image

Profile Image

(Querist)
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
Profile Image

Hemant Kumar

Profile Image

Hemant Kumar (Expert)
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.
Profile Image

Hemant Kumar

Profile Image

Hemant Kumar (Expert)
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.
Profile Image

Hemant Kumar

Profile Image

Hemant Kumar (Expert)
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.
Profile Image

HITENDER

Profile Image

HITENDER (Querist)
14 March 2013 Hi Hemant,

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

CA Rahul Jain

Profile Image

CA Rahul Jain (Expert)
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.
Profile Image

Hemant Kumar

Profile Image

Hemant Kumar (Expert)
14 March 2013 General Rs. 40,000/- and for senior citizen then it is 60,000/-
Profile Image

Hemant Kumar

Profile Image

Hemant Kumar (Expert)
14 March 2013 General Rs. 40,000/- and for senior citizen then it is 60,000/-
Profile Image

Hemant Kumar

Profile Image

Hemant Kumar (Expert)
14 March 2013 General Rs. 40,000/- and for senior citizen then it is 60,000/-
Profile Image

Hemant Kumar

Profile Image

Hemant Kumar (Expert)
14 March 2013 General Rs. 40,000/- and for senior citizen then it is 60,000/-
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!


Similar Resolved Queries


loading


Unanswered Queries


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news



Answer Query



Quick Links



Browse by Category




Latest Job Openings

View all
Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details