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Claiming of medical expenses of my mother

Damodar (VP) (32 Points)

18 May 2017

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?

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5 Replies

CA PRADEEP C B (Prop: Pradeep C & Company Chartered Accountant Palakkad Kerala) (166 Points)
Replied 18 May 2017

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.

Damodar (VP) (32 Points)
Replied 19 May 2017

Dear Pradeep,

Thank you for the detailed explaination. Was very helpful.

CA PRADEEP C B (Prop: Pradeep C & Company Chartered Accountant Palakkad Kerala) (166 Points)
Replied 19 May 2017

Always welcome sir.

Damodar (VP) (32 Points)
Replied 23 June 2017

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?

CA PRADEEP C B (Prop: Pradeep C & Company Chartered Accountant Palakkad Kerala) (166 Points)
Replied 23 June 2017

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.