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Tax queries 454 views 4 replies

       My father got brain stroke on 26th Dec. 2014 & from that day he was operating in 'Bombay Hospital' under neurologist.However unfortunately he died on 8th Mar.2015.We have incurred expenses of upto Rs.15 lakhs.My query is whether one can claim 80DDB deduction for medical expenses incurred on self after death.Because in my papa's case, he was alive during the previous yr.2014-15 & expenses was also actually incurred but Sec.80DDB & Rule 11DD is silent in case of death before completion of previous yr.Basically I want to claim this deduction while filing Papa's IT Return.

        For that I have tried to get the certificate from Govt. Doctor but he is denying. So please tell me from which govt. hospital can I get this certificate certified by neurlogist.Also give me the format of form 10I.Please help me. 

Replies (4)

80DDB. Where an assessee who is resident in India has, during the previous year, actually paid any amount for the medical treatment of such disease or ailment as may be specified in the rules made in this behalf by the Board—

(a) for himself or a dependant, in case the assessee is an individual; or

(b) for any member of a Hindu undivided family, in case the assessee is a Hindu undivided family,

the assessee shall be allowed a deduction of the amount actually paid

or a sum of forty thousand rupees,  [60,000 for senior citizen]

whichever is less, in respect of that previous year in which such amount was actually paid :

 

Deduction can be claimed upto the limit specified not for full 15 Lacs 

 

Provided that no such deduction shall be allowed unless the assessee furnishes with the return of income, a certificate in such form, as may be prescribed, from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist, as may be prescribed, working in a Government hospital 

 

"“Government hospital” includes a departmental dispensary whether full-time or part-time established and run by a Department of the Government for the medical attendance and treatment of a class or classes of Government servants and members of their families, a hospital maintained by a local authority and any other hospital with which arrangements have been made by the Government for the treatment of Government servants;"

 

Usually those people who got their treatment from govt. hospital dont have trouble in this and many few people opt for this because if any portion of the cost is paid by insurance then deduction is reduced (max to the extent of insuarance amount)

 

Format

https://www.incometaxindia.gov.in/forms/income-tax%20rules/103120000000007200.pdf

 

Thanks for replying.Actually I met the neurologist with the form having the same format but he was not ready to sign.He was saying that this form is for the live person because it has been specified in the form that whether disability is 40% or more?According to him this form is not for the dead person.So he asked me for another format.

This form will work

Form mentions

"the patient is suffering from disease/ailment during the previous year ending on 31st March"

During means at any point of time in that previous year

 

And during the previous year the patient is suffering from the disease, its not

"the patient is suffering from disease/ailment as at 31st March of the previous year ending"

Even if a person would have been cured, the form would still hold

There is no other form

If doc still resist then you may have to search for some other person

Thanks for the advice.I will definitely try to convince the doctor.


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