14 January 2018
Kidney stones treatment not comes under ambit of 80DDB. More over Taxpayers not eligible to claim for self,
Taxpayers who have dependants with specified diseases write to us to ask how to get a certificate for claiming deduction under section 80DDB in their income tax return.
(iv) Chronic Renal failure Is covered for dependents
Sec 80U Deduction in Income Tax for self. An individual suffering from disability himself gets tax benefit under section 80U
Persons suffering from any of the following kinds of disabilities as certified by a medical authority qualify for tax deduction u/s 80U.
Blindness Low vision Leprosy-cured Hearing impairment Loco motor disability Mental retardation Mental illness Autism Cerebral palsy
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