Relief under section 80DDB of income tax act

relief upto one lac is permitted under Sec.80DDB of income tax act,1961 on certain diseases specified therein.is expenditure on hospitalisation in covid 19 treatment can be permitted by income tax department.
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Quick Summary
Section 80DDB of the Income Tax Act allows for tax relief up to £1 lakh on medical expenses for certain specified diseases. While COVID-19 isn't explicitly listed, expenditure on its treatment may be eligible for deduction, similar to other viral ailments like SARS. This relief applies to the amount actually paid or £1 lakh, whichever is less, subject to the conditions outlined in the Act.

The assessee senior citizen shall be allowed a deduction of the amount actually paid or a sum of 1 lakh, whichever is less, in respect of that previous year in which such amount was actually paid subject to multiple conditions prescribed in section and rules made thereunder.

There is no specific deduction under the Income tax Act which covers treatment cost of COVID-19 who are not covered under any health insurance.

In that case, the deduction amount should be considered as cost which is allowed for treatment of any other virus related ailments like SARS or any other similar virus infected ailments.

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