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Relief under section 80DDB of income tax act

11 February 2021

relief upto one lac is permitted under Sec.80DDB of income tax act,1961 on certain diseases specified therein.is expenditure on hospitalisation in covid 19 treatment can be permitted by income tax department.

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3 Replies

Kapadia Pravin (17264 Points)
Replied 11 February 2021

The assessee senior citizen shall be allowed a deduction of the amount actually paid or a sum of 1 lakh, whichever is less, in respect of that previous year in which such amount was actually paid subject to multiple conditions prescribed in section and rules made thereunder.

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Susmita Dutta, CA , CPA (CA ) (2141 Points)
Replied 11 February 2021

There is no specific deduction under the Income tax Act which covers treatment cost of COVID-19 who are not covered under any health insurance.

Megan (ceo) (24 Points)
Replied 11 February 2021

In that case, the deduction amount should be considered as cost which is allowed for treatment of any other virus related ailments like SARS or any other similar virus infected ailments.