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    How to Get a Certificate for Claiming Deduction under Section 80DDB

    How to Get a Certificate for Claiming Deduction under Section 80DDB

     

    Taxpayers who have dependents with specified diseases write to us inquiring about how to get a certificate for claiming deduction under section 80DDB on their income tax return. This has been discussed below:

     

    Details of deduction allowed under section 80DDB

    Deduction under section 80DDB is allowed for medical treatment of a dependant who is suffering from a specified disease (listed in the table above).

    • Can be claimed by an Individual or HUF
    • Allowed to Resident Indians
    • When taxpayer has spent money on treatment of the dependant
    • Dependant shall mean spouse, children, parents and siblings
    • In case the dependant is insured and some payment is also received from an insurer or reimbursed from an employer, such insurance or reimbursement received shall be subtracted from the deduction.

    How and from whom to take this certificate

    (Refer Rule 11DD of the Income-tax Rules)

    • The certificate can be taken from a Specialist as per the table below.
    • 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
      • name and age of the patient
      • name of the disease or ailment
      • name, address, registration number and the qualification of the specialist issuing the prescription
      • If the patient is receiving the treatment in a Government hospital, it should also have name and address of the Government hospital.

    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

    Amount allowed as a deduction

    From FY 2018-19 onwards (Assessment Year 2019-20 Onwards)

    • 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.

    From FY 2015-16 to FY 2017-18 (Assessment Year 2016-17 to Assessment Year 2018-19)

    • 40,000/- or the amount actually paid, whichever is less.
    • In the case of senior citizen Rs, 60,000 or amount actually paid, whichever is less.
    • For very senior citizens Rs 80,000 is the maximum deduction that can be claimed.

    For FY 2014-15 (Assessment Year 2015-16)

    • Rs 40,000/- or the amount actually paid, whichever is less.
    • In the case of a senior citizen, Rs 60,000 or amount actually paid, whichever is less.
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