Deduction in respect of medical treatment

25 January 2019

Whether 80DDB can be claim in respect of surgical treatment of retinal detachment ?

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sucharitha (Self Employed) (395 Points)
Replied 25 January 2019

As per Rule 33 of income tax rules the following are the diseases or ailments for which deduction of 80DDB is allowed :

(1) 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

(2) Malignant Cancers

(3) Full Blown Acquired Immuno Deficiency Syndrome (AIDS)

(4) Chronic Renal Failure

(5) Hemotological DIsorders

(i) Hemophilia

(ii) Thalassaemia

Surgical treatment of Retinal Detachment is not covered under Rule 33. Therefore, Deduction is not available under section 80DDB

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