Medical bill claim u/s 80DDB

Diseases Covered under Section 80DDB

• Ataxia
• Dementia
• Aphasia
• Dystonia musculorum deformans
• Hemiballismus
• Parkinson’s disease
• Chorea
• Motor neuron disease
• Renal failure
• Malignant cancers
• Hematological disorders
• Thalassaemia 
• Hemophilia
• Acquired Immunodeficiency Syndrome (AIDS).

According to the amendment to section 80DDB  which was made in 2015, one needs to provide certificate of disease. The certificate has to be obtained from a Doctor, under whom one underwent treatment. The specialist could be practicing at a Government or Private hospital. 

Dear Sir.,

What about the Normal Hospital Expenses will be claim by A Assessee?

No deduction for general medical treatment expenditure is allowed under income tax except ....

a. Section 80D deduction can be claimed by taxpayers from gross total income for health insurance premium, contribution to Central Government Health Scheme and preventive health checkup.  For details refer:  section-80d-deduction

b.  Section 80DD deduction can be claimed by individuals who are resident in India and HUFs for maintenance and medical treatment of a disabled dependant.  Details refer:  section-80dd-deduction

c. Section 80DDB deduction can be availed by taxpayers for medical treatment of certain specified diseases for self or dependent.  Details refer:  section-80ddb-deduction

d.  Section 80U deduction can be claimed by taxpayers who have been certified by a Medical Authority to be a person with disability or severe disability.  Details refer:  section-80u-deduction

e. Except any money paid by an employee for obtaining medical treatment for him or her or his/her family upto a maximum of Rs.15,000 is tax free.

Thank You for the reply Sir...

One more Query Please...

A Assessee had 3 Children. He can claim Tuition Fee for the Three children or Only Children....

If Only two then Which two children....?

Any two children (with maximum benefit of fees, but capped at 1.50 lakhs in aggregate)

Spouse can also claim tuition fees of two more children, if taxable income.

THANK YOU SIR...

Sir.,

Please give some advise for filing ITR to A Senior Citizen.

His total income Rs. 600000 (Pension + Renatal Income + FD Interest)... No need any other deductions like 80C also under Cha VI A...

Any possible deductions available If a S.Citizen?

Just convert the bank FD of 1.50 lakhs to tax saving 5 years FD, or invest in NSC or senior citizen savings account......... interest received will be same at the same time benefit of 80C will be available...... other than that claim some amount u/s. 80D....