section 80DDB
chetan mehadele (30 Points)
13 December 2017chetan mehadele (30 Points)
13 December 2017
A.B.RAJ
(FINANCE PRACTIONER )
(250 Points)
Replied 13 December 2017
Z
(Tax Consultation (US and India))
(2965 Points)
Replied 15 December 2017
Rule 11DD of the Income Tax Rules
For the purposes of section 80DDB, the following shall be the eligible diseases or ailments :
(i) | Neurological Diseases where the disability level has been certified to be of 40% and above,— |
(a) | Dementia ; | |
(b) | Dystonia Musculorum Deformans ; | |
(c) | Motor Neuron Disease ; | |
(d) | Ataxia ; | |
(e) | Chorea ; | |
(f) | Hemiballismus ; | |
(g) | Aphasia ; | |
(h) | Parkinsons Disease ; |
(ii) | Malignant Cancers ; | |
(iii) | Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ; | |
(iv) | Chronic Renal failure ; | |
(v) | Hematological disorders : |
(i) | Hemophilia ; | |
(ii) | Thalassaemia. |