Expenditure incurred for Heart Surgery

Expenditure incurred for heart surgery, Can we claim deduction U/s 80DDB? or under any other section?

and if this expenditure is reimbursed by employer, what is the treatment?

Replies (1)

Dear Raju,

Rule 11DD (1) For the purposes of section 80DDB, the following shall be the eligible diseases or ailments :

           (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.

 

PLZ CHECK WHETHER UR CASE FALLS IN ANY OF THE ABOVE OR NOT........

Conditions-

1) A certificate from a Doctor in form 10-I is required to be furnished.

2) Expenses must be for assesee or

dependant” means—

        (a)   in the case of an individual, the spouse, children, parents, brothers and sisters of the individual or any of them,

        (b)   in the case of a Hindu undivided family, a member of the Hindu undivided family,

                      dependant wholly or mainly on such individual or Hindu undivided family for his support and maintenance;

             3) deduction shall be lower of the following -

                   a) Actual Expenses

                    b) 40,000 (or 60,000 in case of senior citizen)

              4) Any amount reimbursed by the employer/insurance company shall be reduced from the deduction.

 

 

Originally posted by Dear Amir brother.........

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