I am senior citizen with income from Interest and Annuity only. I am suffering from renal failure and getting treatment from a nephrologist from a private hospital. I am not undergoing dialysis and neurologist has been giving medicine. Am I eligible for deduction of medical expenses from my income under Sec.80DDB for the TH 2017-2018?
If so, what are the documents required to be submitted with return to claim the deduction?
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 :
..............
| iv) | Chronic Renal failure ; |
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-
| (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; |
(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"
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