Deduction us 80DDB

Tax queries 2015 views 3 replies

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

Replies (3)

 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:

  1. The deduction allowable shall be reduced by the amount or insurance cover for medical treatment, if any received.
  2. 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.
  3. 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 ;

        (c)   Motor Neuron Disease ;

        (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.

Sudhakaran sir,

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

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.


CCI Pro

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