80ddb deduction - gamma knife radio surgery

An individual has undergone Gamma Knife Radio Surgery from National Institute of Mental Health & Neuro Sciences Banglore and paid Rs. 1,00,000/-.under package system.

Kindly advise whether he can claim 80DDB deduction for 40,000/-.

Only office memorandum and details of hospital charges available with him. No Certifcate available.

Replies (1)

Main condition for Deduction u/s. 80DDB for expenses on treatment of certain chronic and protracted diseases such as Cancer, full blown AIDS, Thalassaemia, Haemophilia etc.  is:

Under the existing provisions of this section, a certificate in the prescribed form, from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist working in a Government hospital is required. 

If you have the required certificate, you can claim the deduction.

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