Regarding 80 ddb

Tax planning 273 views 5 replies

EXPERTS,

CAN WE GET DEDUCTION OF SECTION 80 DDB ( 60K TO 80 K ) UNDER INCOME TAX FOR KIDNEY TRANSPLANT REPLY URGENT

 

Replies (5)

Yes, its renal failure.

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

SIR

        FORM 10 I  WILL BE PROVIDED BY DOCTOR IN THIS REGARD  ?

Form 10 I is no more required, but a Nephrologist having a Doctorate of Medicine(D.M.) degree in Nephrology 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, must provide certificate.

(Refer Rule 11DD of the Income-tax Rules)

  • Patients getting treated in a private hospital are not required to take the certificate from a government hospital.
  • Patients receiving treatment in a government hospital have to take the certificate from any specialist working full-time in that hospital. Such specialist must have a post-graduate degree in General or Internal Medicine or any equivalent degree, which is recognized by the Medical Council of India.
  • Certificate in Form 10I is no longer required.
  • The certificate must have
    • name and age of the patient
    • name of the disease or ailment
    • name, address, registration number and the qualification of the specialist issuing the prescripttion
    • If the patient is receiving the treatment in a Government hospital, it should also have name and address of the Government hospital.

But Sir, if we have done mediclame (Section 80D) and this disease comes in it then Sir, we can also claim Section 80 DDB

  The deduction under this section gets reduced by the amount received, if any, under an insurance from an insurer, or reimbursed by an employer, for the medical treatment of the person.


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