Deduction in respect of medical treatment, etc. of specified disease Section 80DDB
Deduction in respect of medical treatment, etc. of specified disease Section 80DDB
1. The deduction is allowed only to a resident individual or resident Hindu Undivided Family.
2. A deduction is allowed if the assessee has incurred any amount for treatment of such disease as are specified in rule 11DD.
3. The expenditure can be incurred for himself or a dependant person, and in case of an individual, such person may be spouse, children, parents, brothers or sisters who are dependant on such individual and in case of Hindu Undivided Family such person may be any member of the Hindu Undivided Family who is dependant on the Hindu Undivided Family.
4. The deduction allowed shall be the amount incurred or Rs.40,000 whichever is less and if the amount has been paid with regard to a Senior Citizen, the deduction allowed shall be up to Rs.60,000 and if the amount has been paid with regard to a very Senior Citizen, the deduction allowed shall be up to Rs.80,000
5. The deduction allowed shall be reduced by the amount received under medi claim insurance and also by the amount which has been paid by the employer.
6. The assessee should enclose a certificate with the return from a prescribed medical authority.
Example
Mr. X has incurred Rs.65,000 on the treatment of a specified disease for himself, in this case, the deduction allowed shall be Rs.40,000 but if a claim of Rs.10,000 has been received under the medi-claim policy, the deduction allowed shall be Rs.30,000. If Mr. X is a senior citizen, deduction allowed shall be 60,000 — 10,000 = 50,000
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