Deduction of medical expenses

Tax queries 503 views 6 replies

Hello There,

I am a Student of CA Final. Our Client is a Private Limited Hospital.If the Patients of this hospital need Deduction of Medical Expenses Under section 80DDB, then what is the Procedure that the hospital should take in order to make their client eligible to take deduction under that section ?

Replies (6)
Deduction will be available for treatment of specified diseases by income tax ...i.e cancer etc deduction allowed by it is actual treatment expenditure or fourty thousand rupee which ever is lesser.

Thanks for the reply but  my friend i think u didnt get my question.My question is that what is the procedure that the hospital should take so that the patient can get the deduction of the expenditure incurred by them?

As per section 80DDB the hospital should be a government hospital or it should be maintained by the local authority.But our client is a Private hospital.So what is the procedure that the hospital shold undertake????????

Receipt of expenditure that specify expenditure amt and treatment of diseases done by hospital ...will be enough to proof expenditure are done my patients .....

As per Section 80DDB, the patient can ask for the deduction only if the hospital has issued 10-I Certificate.

So can The Private hospital Issue 10-I?

and if not, then what is are the guidlines that the hospital should follow  to make itself eligible to issue that  certificate.

In my view.

Since the section clearly specifies that the certificate has to be authorised by a doctor who works for a goverment hospital. Your client will have to arrange for a goverment doctor to certify these certificates in form 10I.

Thanks Dhawal sir.

But if we arrange for the Government Doctor, Then how can he work for the Private Hospital?????

The Government Doctor is not allowed to work in the Private Hospital


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