Medical expenses deduction under sec.80ddb reg

Specified diseases and ailments for the purpose of deduction under section 80DDB.

Rule 11DD

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

..............

For which.... (2)  The prescripttion in respect of the diseases or ailments specified in sub-rule (1) shall be issued by the following specialists:  ....................Notification No.78 /2015/F. No.142/20/2015-

(3) The prescripttion 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 prescripttion:

" Am I eligible for deduction of medical expenses from my income under Sec.80DDB for the TH  2017-2018?

Yes, as resident indian; subject to certificate issued by your Nephrologist.

"If so, what are the documents required to be submitted with return to claim the deduction?"

Not to be attached with ITR; but the certificate & payment bills to be submitted as and when demanded.

Shall the prescripttion be filed along with IT return?

No. Now discontinued.

As amendend by the Income-tax (Fifteenth Amendment) Rules, 2015, w.e.f. 12-10-2015; which earlier read as::  "The certificate from the prescribed authority to be furnished along with the return of income shall be in Form No.10-I"