80ddb clarification for malignant cancer

SMSES India (11 Points)

29 August 2019  

Dear Team

 

My father has been diagnosed with the above disease and as per 80 DDB (11DD) there is a provision to take the expense to a max of 50k if I am paying on his behalf.

 

To give you additional details, my father got operated in Aug 2017 and in Aug 2018 he was suggested to do a PET scan and I spent Rs 30000 for this. My query right now is if I can take this expense as deduction as per 80 DDB.

 

The rule as per income tax website says the below and can the word 'any' be interpreted as 'any types of expense' related to the disease?

Under section 80DDB, where an assessee who is resident in India has, during the previous year, actually incurred any expenditure on the medical treatment of such disease  or ailment as may be specified in rule 11DD made in this behalf by the Board—
 (a)  for himself or a dependent relative, in case the assessee is an individual,
 (b)  for any member of a Hindu Undivided Family in case the assessee is a Hindu Undivided Family—