Deduction under section 80DDB

May I know the Authority who can issue the medical certificate for claiming the income tax Rebate under Rule 80DDB  and the formate thereof.

looking for help,  I have renal failure and heard that it might be possible to claim this disability on my tax return with foorm 80DDB.  Can anyone give me more information on this and if it is possible what other forms will I need. 

I had spent 80,000/- for hospitalisation of my daugher for treatment of Dengue Fever. She was also given blood transfusion thrice.

I want to know whether I am entitled for rebate U/S 80DDB

Diseases / ailments covered

Not all diseases are covered – the diseases mentioned in rule 11DD of the Income Tax (IT) Act are covered under this section. These diseases are:

• Neurological Diseases (where the disability level has been certified as 40% or more)
  - Dementia
  - Dystonia Musculorum Deformans
  - Motor Neuron Disease
  - Ataxia
  - Chorea
  - Hemiballismus
  - Aphasia
  - Parkinsons Disease
• Malignant Cancers
• Full Blown Acquired Immuno Deficiency Syndrome (AIDS)
• Chronic Renal failure
• Hematological disorders
  - Hemophilia
  - Thalassaemia

How much is deductible?

Any amount paid for the medical treatment is deductible from your income, subject to a cap of40,000.

If the amount is spent for a senior citizen (age 65 years or more), the upper limit is higher -60,000.

However, if you get the amount reimbursed by your employer or you get the amount from an insurer, you would not be able to claim deduction under section 80DDB.

If you get partial amount from an insurance company or get a partial amount reimbursed by your employer, the balance can be claimed as deduction from your income.

Who are prescribed authorities to issue certificate ?

1. Neurological Diseases , a Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India.
2. Malignant Cancers- an Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology or any equivalent degree which is recognised by the Medical Council of India.
3. Chronic Renal failure- a Nephrologist having a Doctorate of Medicine (D.M.) degree in Nephrology or a Urologist having a Master of Chirurgiae (M.Ch.) degree in Urology or any equivalent degree, which is recognised by the Medical Council of India;
4. Hematological disorders- a specialist having a Doctorate of Medicine (D.M.) degree in Hematology or any equivalent degree, which is recognised by the Medical Council of India :
5. For diseases for whoch no authority prescribed or prescribed authority is not vailable/posted – In that case ,certificate, with prior approval of the Head of that Government hospital in which the patient is receiving the treatment, , may be issued by any other specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine, which is recognised by the Medical Council of India.