Deduction under sec 80ddb

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Sowmya.S.Balan

Paid Assistant

749 Points Joined December 2009

Dears,

As per Sec 80DDb for claiming deduction under sec 80DDB a certificate in Form 10I from the specialist for the disease working in govt hospital is to be obtained and produced . But the assesse has undergone treatment in a private hospital. Whether it is necessary to undergone treatment in Govt hospital or whether it is sufficient to obtain a certificate in FORm 10I from a specialist working in a govt hospital after showing case sheet and other details from private hospital. Kindly send me a reply . Its very urgent, please

Replies (2)

CA D R P

Chartered Accountant

313 Points Joined January 2012

i have read some where that treatment must be compulsorily done in a govt. hospital.

Guest

S.80DDB reads as follows :

"Provided that no such deduction shall be allowed unless the assessee furnishes with the return of income, a certificate in such form, as may be prescribed³⁵, from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist, as may be prescribed³⁵, working in a Government hospital "

In my view only certificate needs to be obtainted from specialist working in a Govt Hospital,treatment can be done any where .