How to Claim Medical Treatment Deductions u/s. 80DDB?

 

Most Taxpayee did not aware about claiming of Medical Treatment Deductions u/s. 80DDB, What are the conditions to claim deductions u/s. 80DDB and how much maximum amount to claim as well as diseases disability.

To claim deduction u/s 80DDB following condition should be satisfied.

1.                  Taxpayer should be resident in India in the previous year.

2.                  Deduction is available to Individual or HUF only.

3.                  Deduction is available on actual expenditure on medical treatment of specified Disease or ailment as prescribed.

4.                  Expenditure should be incurred for medical treatment of

·         assessee himself

·         wholly/mainly dependent Husband/wife(spouse)

·         wholly /mainly dependent children

·         wholly/mainly dependent parents

·         wholly/mainly dependent Brother

·         wholly/mainly dependent Sisters

·         in case of Huf ,wholly/mainly dependent member of the HUF

5.      The assesee should submit a certificate under rule 11DD of Income tax rules.

• The certificate can be taken from a Specialist as per the table below provided in SN 6.
• Patients getting treated in a private hospital are not required to take the certificate from a government hospital.
• Patients receiving treatment in a government hospital have to take the certificate from any specialist working full-time in that hospital. Such specialist must have a postgraduate degree in General Medicine or an equivalent degree, which is recognized by the Medical Council of India (MCI).
• Certificate in Form 10I is no longer required.
• The certificate must have  

1. name and age of the patient
2. name of the disease or ailment
3. name, address, registration number and the qualification of the specialist issuing the prescription
4. If the patient is receiving the treatment in a Government hospital, it should also have name and address of the Government hospital.

6.        Here are the specialists who can give certificate under section 80DDB –

Serial No	Disease	Certificate to be taken from
(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	Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India
(ii)	Malignant Cancers	Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology or any equivalent degree which is recognised by the Medical Council of India
(iii)	Full Blown Acquired Immuno-Deficiency Syndrome (AIDS)	any specialist having a post-graduate degree in General or Internal Medicine, or any equivalent degree which is recognised by the Medical Council of India
(iv)	Chronic Renal failure	a Nephrologist having a Doctorate of Medicine(D.M.) degree in Nephrology or a Urologist having a Master of Chirurgiae(M.Ch.) degree in Urology or any equivalent degree, which is recognised by the Medical Council of India
(v)	Hematological disorders (i)               Hemophilia (i)               Hemophilia (ii)             Thalassaemia	a specialist having a Doctorate of Medicine (D.M.) degree in Hematology or any equivalent degree, which is recognised by the Medical Council of India

 

7.      Quantum of Deduction.

·         40,000/- or the amount actually paid, whichever is less.

·         In the case of a senior citizen and super-senior citizen, Rs.1,00,000 or amount actually paid, whichever is less.

 

8.     Documents required to claim the deductions.

·         Certificate from the medical specialist.

·         Invoices of medical expenses incurred. (Hospital, Doctor, Medicine, Testing etc)