G RAKESH (Article Assistant) (75 Points)
22 February 2023Hello Every one,
One of my client, Step dad is a Dialysis Patient, Every weak they spent of Rs.12000/- for Dialysis.
Is my client eligible for Sec 80DDB Deduction, if yes, what are the Documents and details we need to apply for this wrt to Employer Point of View.
Please help.
CA Rakesh Ishi
(Working at Private Company)
(8200 Points)
Replied 15 March 2023
Section 80DDB of the Income Tax Act provides for a deduction of up to Rs. 1,00,000 for expenses incurred on the treatment of specified diseases, including chronic renal failure, for self or a dependent. Dialysis is a recognized treatment for chronic renal failure, and therefore, your client's step dad may be eligible to claim a deduction under this section.
To claim the deduction under Section 80DDB, your client's step dad would need to provide the following details and documents to his employer:
A certificate in Form 10-I issued by a neurologist, an oncologist, a urologist, a hematologist, an immunologist, or a physician. The certificate should specify the nature of the disease, the name of the patient, and the name, address, and registration number of the hospital where the treatment is being taken.
The prescripttion issued by the doctor, which should include the name and age of the patient, the name of the disease, the name of the medicines prescribed, and the amount of money spent on the treatment.
A receipt or invoice issued by the hospital or medical store where the expenses were incurred.
Your client's step dad should keep the original documents with him and provide the employer with a copy of the documents for record-keeping purposes.
Please note that the deduction can only be claimed for actual expenses incurred and not for any reimbursement or insurance claim. Also, the deduction can be claimed by either the individual or the dependent, but not both.
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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