Section 80ddb

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 March 2013 ONE OF MY COLLEUGE WAS ATTENDED LIVER TRANSPLANTATION SURGERY DURING FY 2012-13 (AUG & SEP). HE SPEND IN LAKHS.

MY QUESTION IS HE ELIGIBLE FOR CLAIM UNDER SECTION 80DDB (MEDICAL FOR SPECIAL DISEASES)

WHAT KIND OF DOCUMENT TO BE GET FROM HIM?

Hemant Kumar

Hemant Kumar (Expert)
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14 March 2013 Section 80 DDB: Deduction of Rs. 40,000/- in respect of medical expenditure actually paid. The expenditure is incurred in respect of assessee or dependent who is senior citizen a deduction of Rs. 60,000/- or the amount actually paid whichever is less will be available

Hemant Kumar

Hemant Kumar (Expert)
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14 March 2013 Expenditure must be actually incurred by resident assessee on himself or dependant relative for medical treatment of specified decease or ailment. The disease have been specified in Rule 11DD.

A certificate in form 10I is to be furnished by the assessee from any registered Doctor.

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Hemant Kumar

Hemant Kumar (Expert)
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14 March 2013 [Specified diseases and ailments for the purpose of deduction under section 80DDB.
11DD. (1) 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.