16 February 2011
can a person, having his spouse cancer, claim deduction under section 80dd?
what is disability. can benefit of both section 80dd and 80ddb be availed. In current case assessee is employee in PGVCL and getting full reimbursement from employer so section 80ddb having no benefit in current case,
but is cancer covered in rule 11dd to get deduction u/s 80dd? because infact dependent is not able to generate income, so can it be called disable as per principle if the section?
20 July 2024
Under Section 80DD of the Income Tax Act, an individual can claim a deduction if he or she has incurred expenditure for the medical treatment, rehabilitation, or maintenance of a dependent with a disability. Here are the key points related to your query:
### Claiming Deduction under Section 80DD:
1. **Definition of Disability:** - As per Section 80DD, "disability" means: - Blindness - Low vision - Leprosy-cured - Hearing impairment - Locomotor disability - Mental retardation - Mental illness
- Cancer itself is not explicitly mentioned as a disability under Section 80DD. Therefore, unless the cancer leads to a condition that falls under the specified disabilities (like severe physical impairment due to treatment side effects), it may not qualify for deduction under this section.
2. **Benefit of Section 80DDB:** - Section 80DDB allows a deduction for expenses incurred on medical treatment of specified diseases, including cancer, for self or dependent family members. However, since the employer is reimbursing the medical expenses fully, Section 80DDB may not be applicable in your case as per your information.
3. **Rule 11DD and Disability Certificate:** - Rule 11DD provides guidelines for the conditions and disabilities that qualify for deduction under Section 80DD. The disability must be certified by a medical authority specified in the rule. If the cancer or its treatment leads to a disability recognized under Rule 11DD, then the individual may be eligible for deduction under Section 80DD.
4. **Dependency and Income Generation:** - The dependency clause in Section 80DD refers to the dependent's inability to earn an income due to the disability. If the cancer or its treatment has rendered the spouse incapable of earning an income or carrying out normal daily activities, it could potentially qualify as a disability under the Act.
### Conclusion:
- **Section 80DD Eligibility:** Cancer itself is not typically considered a disability under Section 80DD unless it leads to a recognized disability as per Rule 11DD. - **Claiming Deduction:** The claim for deduction under Section 80DD would require a disability certificate from a medical authority and proof of expenditure incurred on medical treatment and rehabilitation. - **Section 80DDB:** Since the employer is providing full reimbursement, Section 80DDB may not apply in your situation. - **Consultation:** It's advisable to consult with a tax advisor or chartered accountant to evaluate the specific circumstances and eligibility for claiming deductions under Section 80DD based on the disability arising from cancer treatment. They can provide guidance tailored to your specific case and ensure compliance with tax laws.
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