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Deduction us 80DDB

Dr.A.Sudhakaran (Lecturer) (31 Points)

26 November 2009

Sir,

My mother is suffering osteoporosis (bone disease) and I am bearing the treatment expenses. She is treated in a private hospital. Can I deduct from my salary the treatment expenses as per Section 80DDB?

Sudhakaran

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3 Replies

Krutesh Patel (ACA) (727 Points)
Replied 26 November 2009

Sir,

You have to fulfill following conditions.

Amount of deduction

Amount actually paid or Rs. 40000 whichever is less.
amount actually paid or Rs. 60000 whichever is less.(In case the amount is paid in respect of the assessee, or a person dependent on him, who is a senior citizen(exceeding 65 year of age).

Conditions:

The deduction allowable shall be reduced by the amount or insurance cover for medical treatment, if any received.
The assessee shall furnish a certificate in form 10-I (download) from neurologist, oncologist such other specialist, as may be prescribed, working in a Government hospital.
The specified diseases are as follows.

(i) Neurological Diseases where the disability level has been certified to be of 40% and above,—

(a) Dementia ;

(b) Dystonia Musculorum Deformans ;

(d) Ataxia ;

(e) Chorea ;

(f) Hemiballismus ;

(g) Aphasia ;

(h) Parkinsons Disease ;

(ii) Malignant Cancers ;

(iii) Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;

(iv) Chronic Renal failure ;

(v) Hematological disorders :

(i) Hemophilia ;

(ii) Thalassaemia.

I don't think this disease is specified by CBDT u/s 80DDB. Hence, you can not get deduction.

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Hareesh H Sharma (Cleared IPCC..now article) (894 Points)
Replied 26 November 2009

Sudhakaran sir,

Krutsesh is right. I dont think the disease is covered under sec 80 DDB

vivek aggarwal (chartered accountant) (28 Points)
Replied 29 November 2009

ya in my opinion krutsesh is right because in you can claim only a that much of amount and she is not suffering with any neurological disease then u r not able to get more deduction here in this case.