Section 80ddb deduction

Suraj (819 Points)

05 June 2019  

Dear Sir / Madam,

My query pertains to claiming deduction u/s 80DDB of Income Tax Act. 

Mr. A incurs medical expense on one of the diseases mentioned u/s 80DDB of IT act during FY 2018-19 on his senior citizen wife. However his wife died in FY 2018-19. Can he claim deduction under this section as the dependent on whom the medical expenses incurred, died in the same year itself? The section doesn't speak about death of the dependent. There is no prescribed form available on income tax site to be taken from the hospital or doctor.

Kindly guide.

Thanks & Regards,

Suraj Patil