Taking benifit of 80ddb and 80u in filing itr for 2018-19

Tax queries 510 views 3 replies

Sumit Dhiman

3 Points Joined April 2018

Greetings.

I am a disabled person having 80 percent disability due to Arthritis. I wish to file my income tax return for the next year for which I want to get some help.

I see there are two deduction sections of my interest in the ITR-80DDB and 80U. While one says you can claim a deduction for medication of your disease(which is around 40K/Year for me) and under 80U you can take the benefit of being severely disabled.

My question is If I take a claim under 80U of 1,25,000, am I liable to claim 40K/year in 80DDB too? Or is it an illegal thing to do i.e. Medication is already covered in 80U?

I am liable to pay a tax of around 31000-One would try how he/she can save the tax which is the same for me but I do not want to save the tax illegally.

Any insights on this would be greatly appreciated.

PS My background is from IT so explain as if you are explaining it to a noob person.

Thanks.

Replies (3)

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

210505 Points Joined July 2016

An individual suffering from disability himself gets tax benefit under section 80U

......... while an individual gets tax benefits under section 80DDB for any dependent family member or the individual himself, with regard to amount paid for medical treatment of specified diseases.

So check if conditions of both the section are applicable, before availing any deduction.

Sumit Dhiman

3 Points Joined April 2018

Thank you for the reply.

But Please see this-the screenshot is from ITR 2018-19 newly released ITR 1 form. See the section 80DD and 80DDB, just below it.

I hope I made it clear.

Edit: Changed the Image.

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

210505 Points Joined July 2016

The following diseases specified under rule 11DD qualify for tax deduction u/s 80DDB. However, the prescripttion in respect of the diseases or ailments is required from the specialists as mentioned below:

Neurological diseases where the disability level has been certified (prescripttion issued by Neurologist having ‘Doctorate of Medicine’ degree or equivalent qualification) to be of 40% and above:
1. Dementia
2. Dystonia Musculorum Deformans
3. Motor Neuron Disease
4. Ataxia
5. Chorea
6. Hemiballismus
7. Aphasia
8. Parkinsons Disease
Malignant Cancers (prescripttion issued by Oncologist having Doctorate of Medicine degree or equivalent qualification)
Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) (prescripttion issued by any specialist having a post-graduate degree in General or Internal Medicine or equivalent qualification)
Chronic renal failure (prescripttion issued by a Nephrologist / Urologist having Doctorate of Medicine degree or equivalent qualification)
Hematological disorders (prescripttion issued by a Hematologist having Doctorate of Medicine degree or equivalent qualification):
1. Hemophilia
2. Thalassaemia

If you have spent any amount over the treatment of any of the above diseases, you can claim the deduction u/s. 80DDB; provided you 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 recognised by the Medical Council of India.