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80DDB DISABITY AND DISEASES

14 June 2018

My doctor has certified that my wife suffers from. Muscular Dystrophy and patient ls unable to walk independently. Will this certificate suffice for deduction. Is this certificate to be submitted along with return or when demanded, as no provision to send documents with return.

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (184811 Points)
Replied 14 June 2018

Certificate to be taken from Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India. For Neurological Diseases where the disability level has been certified to be of 40% and above —

(a) Dementia

(b) Dystonia Musculorum Deformans

(d) Ataxia

(e) Chorea

(f) Hemiballismus

(g) Aphasia

(h)Parkinsons Disease

The certificate must have

name and age of the patient
name of the disease or ailment
name, address, registration number and the qualification of the specialist issuing the prescripttion

Amount allowed as a deduction .....

40,000/- or the amount actually paid, whichever is less.
In case of senior citizen Rs, 1,00,000 or amount actually paid, whichever is less.

In case the defendant is insured and some payment is also received from an insurer or reimbursed from employer, such insurance or reimbursement received shall be subtracted from the deduction.