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Sec. 80ddb dedn.

Vinod (CA in Practice) (445 Points)

07 February 2013

Dear friends,

As per Sec. 80DDB, a flat deduction of Rs. 50,000/- is allowed irrespective of the actual expenditure incurred.

So, if there is no supporting bills, even then it is ok ?

That means anybody can claim 50,000/- deduction if he has a dependent with disability certified by the medical board ?? (even though he did not spent a single rupee for the dependent ?)

Is there any other condition ?

Please share your views..

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2 Replies

Hemant Kumar (Accounts Manager MBA (Fin) CMA*) (6450 Points)
Replied 07 February 2013

Section 80 DDB:- Deduction of Rs. 40,000/- in respect of medical expenditure actually paid. Further, where the expenditure is incurred in respect of Assessee or independent who is senior citizen a deduction of Rs. 60,000/- or the amount actually paid whichever is less will be available.

Expenditure must be actually incurred by resident assessee on himself or dependent relative for medical treatment of specified decease or ailment. The dicease have been specified in Rule 11DD. A certificate in form 10I is to be furnished by the assessee from any Registered Doctor.

Srinivasan (Manager Finance and Commercial) (21 Points)
Replied 16 July 2014

Dear Friends,

One of our collegue was spend more than Rs.3.5 Lacs in Appolo Hospital towards his father's (Age 63) treatment and Rs.1.25 Lac reimbursed from Medical Insurance and remaining balance paid by himself to Appolo Hospital. In this case pls. clarify the following queries.

1. Can he eligible to claim Income tax exemption u/sec 80ddb

2. Can he get Form No.10 from Appllo Hospital or it should be get from Govt Hospital only.

Pls. Clarify.

N.Srinivasan

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