80DDB deductions

Specified diseases or ailments

The following diseases specified under rule 11DD qualify for tax deduction u/s 80DDB. However, the prescripttion in respect of the diseases or ailments is required from the specialists as mentioned below:

a) Neurological diseases where the disability level has been certified (prescripttion issued by Neurologist having ‘Doctorate of Medicine’ degree or equivalent qualification) to be of 40% and above: *Dementia
*Dystonia Musculorum Deformans
*Motor Neuron Disease
*Ataxia
*Chorea
*Hemiballismus
*Aphasia
*Parkinsons Disease
b) Malignant Cancers (prescripttion issued by Oncologist having Doctorate of Medicine degree or equivalent qualification
c)Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) (prescripttion issued by any specialist having a post-graduate degree in General or Internal Medicine or equivalent qualification)
d) Chronic renal failure (prescripttion issued by a Nephrologist / Urologist having Doctorate of Medicine degree or equivalent qualification)
e) Hematological disorders (prescripttion issued by a Hematologist having Doctorate of Medicine degree or equivalent qualification):
*Hemophilia
*Thalassaemia

In case, the person is being treated was treated in a government hospital, the prescripttion may be issued by any specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine or any equivalent degree, which is recognised by the Medical Council of India.

The prescripttion should contain the name and age of the patient, name of the disease or ailment along with the name, address, registration number and the qualification of the specialist issuing the prescripttion.

If the patient is receiving treatment in a government hospital, such prescripttion shall also contain the name and address of the government hospital.

[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. This is the exclusive list of dieses mentioned under Rule 11DD.