Sec-80ddb rule 11dd

Respected CCI members,

                                          I would like to know whether assessee can claim as per the provisions of Section-80DDB, the monthly expenditures on "Tests & Medicines" besides expenditures on "Kidney Transplant & Dialysis" for treatment of "Chronic Kidney Disease" also known as "Chronic Renal Failure" as mentioned in Rule 11DD of section 80DDB?

 

 

Replies (1)

One of the conditions for claiming deduction u/s. 80DDB  for Chronic Ranal Failure is.........

............prescripttion issued by a Nephrologist / Urologist having Doctorate of Medicine degree or equivalent qualification.

The prescripttion should 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.

If the patient is receiving treatment in a government hospital, such prescripttion shall also contain the name and address of the government hospital.

Here, if such tests & medicines are prescribed by the specialist for the treatment of the disease, it will be eligible for deduction.

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