My father aged 76 yrs is govt. pensioner earning ₹20,000/- pm.He is suffering from Neurological disorder and his medical treatment and care is fully undertaken by me as my mother is no more. Can I claim deduction under 80 DDB.
My father aged 76 yrs is govt. pensioner earning ₹20,000/- pm.He is suffering from Neurological disorder and his medical treatment and care is fully undertaken by me as my mother is no more. Can I claim deduction under 80 DDB.
Yes.
Get certificate from Neurologist [having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India] along with medical expense bills.
Deduction under section 80DDB is allowed for medical treatment of a dependant who is suffering from a specified disease
a. Can be claimed by an Individual or HUF
b. Allowed to Resident Indians
c. When taxpayer has spent money on treatment of the dependant
d. Dependant shall mean spouse, children, parents and siblings. (No more condition of pensioner/self earner)
e. In case the defendant is insured and some payment is also received from an insurer or reimbursed from employer, such insurance or reimbursement received shall be subtracted from the deduction.
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