80ddb

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Querist : Anonymous (Querist)

27 July 2014 IF LIVER IS TRANSPLANTED AND THE EXPENDITURE IS 38 LAC WILL THE DEDUCTION CAN B CLAIMED IN 80 DDB

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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28 July 2014 Liver transplant is NOT a specified disease under Section 80DDB read with Rule 11DD unless it is caused by one or more of the following:

(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.

Your doctor will be able to advise you whether liver transplant is due to any one or more of above or not.

If any one of the above is the cause of liver failure then you ARE ELIGIBLE for deduction u/s 80DDB otherwise NOT.

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