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Disability certificate 80DD

18 June 2018

Wife is under treatment for the last 4 years for muscular dystrophy Did not obtain medical certificate & didn't claim any deduction so far. Last fy-2017-18 expenses were much more. Now if i obtain it in ay 2018-19,can i claim deduction under 80DD or 80DDB or not? I never knew that deduction will be admissible in ay2018-19.please clarify. Thank you in anticipation.

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prasad Nilugal ( GST Practitioner & Accounts ) (14151 Points)
Replied 18 June 2018

1) section 80DD of the income tax act 1961 is applicable to person with disbaility & severe diability .

2) For the purposes of section 80DDB of the incoem tax act 1961 (section amended this year ), the following shall be the eligible diseases or ailments : please confirm diseases mentioned by you is in the list .

(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.

69a [ (2) The prescriptttion in respect of the diseases or ailments specified in sub-rule (1) shall be issued by the following specialists:—

(a)		for diseases or ailments mentioned in clause (i) of sub-rule (1) – 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;
(b)		for diseases or ailments mentioned in clause (ii) of sub-rule (1) – an Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology or any equivalent degree which is recognised by the Medical Council of India;
(c)		for diseases or ailments mentioned in clause (iii) of sub-rule (1) – any specialist having a post-graduate degree in General or Internal Medicine, or any equivalent degree which is recognised by the Medical Council of India;
(d)		for diseases or ailments mentioned in clause (iv) of sub-rule (1) – a Nephrologist having a Doctorate of Medicine (D.M.) degree in Nehprology or a Urologist having a Master of Chirurgiae (M.Ch.) degree in Urology or any equivalent degree, which is recognised by the Medical Council of India;
(e)		for diseases or ailments mentioned in clause (v) of sub-rule (1) – a specialist having a Doctorate of Medicine (D.M.) degree in Hematology or any equivalent degree, which is recognised by the Medical Council of India :

Provided that where in respect of any diseases or ailments specified in sub-rule (1), the patient is receiving the treatment in a Government hospital, the prescriptttion 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.]

69aa [ (3) The prescriptttion referred to in sub-rule (2) shall contain the name and age of the patient, name of the disease or ailment along with the name, address, registration number and the qualification of the specialist issuing the prescriptttion:

Provided that where the patient is receiving the treatment in a Government hospital, such prescriptttion shall also contain the name and address of the Government hospital.]

please confirm with others also

Udgam Koomar (Tax Technologist) (1949 Points)
Replied 18 June 2018

The year which you get the certificate and is valid, only that year you can start claiming, so if you get it today, you can claim only in next AY 2019-2020 not for AY 2018-19 ie current filing