Could the expenses incurred on account of medical treatment owing to maternity be claimed under section 80DDB?
Bhargav teja
(CA-FINAL Student & Article Trainee)
(153 Points)
Replied 19 November 2013
No, They Can't be Claimed, Here is the list of Diseases for which 80DDb can be claimed:
(1) For the purposes of section 80DDB, the following shall be the eligible diseases or ailments :
(i) Neurological Diseases where the disability level has been certified to be of 40% and above,—
(a) Dementia ;
(b) Dystonia Musculorum Deformans ;
(c) Motor Neuron Disease ;
(d) Ataxia ;
(e) Chorea ;
(f) Hemiballismus ;
(g) Aphasia ;
(h) Parkinsons Disease ;
(ii) Malignant Cancers ;
(iii) Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;
(iv) Chronic Renal failure ;
(v) Hematological disorders :
(i) Hemophilia ;
(ii) Thalassaemia.
CA Kedar Sakhardande
(Proprietor)
(942 Points)
Replied 19 November 2013
No maternity exp not covered
further the illness has to be approved by Govt Doctor on form 10I
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