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Deduction under section 80ddb

Tax queries 245 views 1 replies

Jiten

Consultant Banking & Financial Servi

32 Points Joined September 2016

Sir / Madam

Section 80DDB allows a deduction of Rs.40000/- towards medical expenses on specific diseases subject to the conditions specified therein which includes Hematological disorders.

A close relative of mine is suffering from this disorder and expenses to the tune of over Rs.1.0 Lakh per annum are incurred towards the same.

QUERY

Whether BOTH the Parents Can Claim Deduction of Rs.40K each SEPARATELY in their respective IT Returns?

Look forward to receive your clarifications in the matter.

Warm Regards

Jitendra

Replies (1)

ANKUR TAH

Teacher Consultant and CA finalist.

543 Points Joined February 2014

Law says deduction will be allowed to himself and family members who are dependent on him.
So as per law a person mostly dependent on one person.
So firstly you have to see whather your close relative is dependent on you or not.
2ndly close relative should be your brother, sister, spouse, children and parents.
3rdly if you able to proof expenditure made for medical treatments spend by both of you and patient are dependent on both of you.
Than In order to claim this deduction, however, you will have to submit Form 10-1 from a specialist doctor confirming the treatment of the disease.
Otherwise only one person can claim.