Tax Professional and in Service
1795 Points
Posted on 29 September 2010
Hi Sidharth,
Sorry for the news.
Regarding u'r query, following is my clarifications :
For claiming deduction under sec 80DDB, expenditure has to be incurred on specified deasease or ailment prescribed undre rule 11DD. SO please check whether u'r mother is having any of the desease prescribed under rule 11DD. FOllowing are the speified desease or ailments precsribed under sec. 80DDV
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.
Amount of income tax deduction is Rs.40000 or actual expenditure incurred whichever is lower.
Assesees has to furnish certificate at the time of assessement in FORM N.10I from prescribed authority.
Hope this solves u'r query.
Regards,
Manoj