06 January 2013
Hi, I want to know if my father is going through treatment for Parkinson, what kind of expenditures would be covered for exemption under the section. We have been paying a huge sum to a physiotherapist, whether these charges are covered too for exemption. Thanks in Advance
06 January 2013
You can claim Rs.40000/- or Rs.60000/-(For senior citizen) u/s 80DDB.If you fulfill below 2 conditions. 1. If you are already receiving any reimbursement for the treatment from your insurance company or employer, deductions cannot be claimed. If you are receiving partial reimbursement, the balance amount can be used for a deduction. 2. A certificate would be required from a specialist working in a government hospital, as proof for the specified ailment.
20 July 2024
Under section 80DD of the Income Tax Act, 1961, deduction is allowed for expenses incurred on medical treatment, training, and rehabilitation of a dependent with a disability. Here's how it applies to physiotherapy expenses:
1. **Qualifying for Deduction under Section 80DD:** - You can claim a deduction under section 80DD if you have incurred expenses for medical treatment, training, and rehabilitation of a dependent relative who is disabled. - The term "dependent relative" includes spouse, children, parents, brothers, and sisters of the individual.
2. **Eligibility of Physiotherapy Expenses:** - Physiotherapy expenses can be considered under the category of medical treatment and rehabilitation. - If your dependent relative has a disability and requires physiotherapy sessions as part of their treatment and rehabilitation process, the expenses incurred on these sessions can qualify for deduction under section 80DD.
3. **Conditions for Claiming Deduction:** - The disability of the dependent relative should be certified by a medical authority as per the rules prescribed. - The deduction allowed under section 80DD is fixed irrespective of the actual expenses incurred. For FY 2023-24, the maximum deduction limit is Rs. 1,25,000 if the disability is at least 40% but less than 80%, and Rs. 2,50,000 if the disability is 80% or more.
4. **Documentation and Compliance:** - To claim deduction under section 80DD, you need to submit a medical certificate issued by a specified medical authority along with your income tax return. - The certificate should provide details of the disability and its extent as per the guidelines.
5. **Physiotherapy Expenses:** - Physiotherapy sessions aimed at improving the health condition and functionality of the disabled dependent can be considered as part of the medical treatment and rehabilitation. - Ensure that you maintain proper documentation of all expenses related to physiotherapy, including receipts and bills, to substantiate your claim during income tax assessment.
### Conclusion: Yes, expenses paid for physiotherapy classes or sessions aimed at the rehabilitation of a dependent with a disability can be considered for exemption under section 80DD of the Income Tax Act. It's advisable to consult with a tax advisor or chartered accountant to ensure compliance with all rules and regulations and to maximize your tax benefits under this provision.
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