Heart Surgery is exempt u/s 80 DDB

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CA CS VINAYAK PATIL

CA CS VINAYAK PATIL (Querist)
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24 June 2010 Heart Surgery is exempt u/s 80 DDB & how many amt. of deduction

Aditya Maheshwari

Aditya Maheshwari (Expert)
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24 June 2010 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.

I dont think heart surgery falls in any of the above.

If the same even falls then deduction of expenses allowable upto Rs. 40,000 and Rs. 60,000 in case of senior citizen.