Claiming of medical expenses of my mother

Tax queries 185 views 5 replies

My Mother is a Parkinsons patient (one of the diseases uner section 11). In this can can I claim the expenses under section 80DD?

If so, what documents should I have?

Replies (5)
Section 80DDB:
Deduction allowable if your mother is a;
very senior citizen of age 80 years & above = 80000
or
senior citizen of age 60 years and above but below 80 years = 60000
or
person of age below 60 years = 40000.

Rule 11DD:
treatment expenses parkinsons diseases is an allowable deduction if,
1. disability is 40% or more.

and obtained

2. Prescripttion from a Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India;

or

the patient is receiving the treatment in a Government hospital, the prescripttion may be issued by any specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine or any equivalent degree, which is recognised by the Medical Council of India.

You can claim the deductions u/s 80DDB.
Above PRESCRIPTION is enough to claim .

Please check the above items have obtained .
Read section 80DDB and Rule 11DD.

May God bless your mother.

Dear Pradeep,

Thank you for the detailed explaination. Was very helpful.

Always welcome sir.

One more question: My Father is still alive. So, SHould this be claimed by my father only (or) either myself or my father can claim this?

Section 80DDB :
a). Assessee is an  individual - amount paid for himself and his dependants can be claimed.

Dependants means his spouse , children , parents, brothers and sisters or any of them.
Hence
1). if paid by you - only you can claim for payment for the treatment of your mother.

2). if paid by your father  - only he can claim for payment for  the treatment of your mother as his spouse.


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