Getting a Certificate for Deduction for Medical treatment

Taxpayers who are suffering from some specified diseases and undergoing medical treatment are allowed to claim a tax deduction U/s. 80DDB of Income-tax Act, 1961. These diseases are listed in Rule 11DD. Taxpayer is required to fulfil some conditions provided by Income-tax department to claim this deduction.

Conditions are as follows-

  1. This deduction can be claimed only by Individual or HUFs.
  2. Taxpayer can claim deduction for himself or any person dependent on him like spouse, children, parents, siblings.
  3. Taxpayer can claim deduction only for diseases as given in the list below.
  4. For claiming deduction, taxpayer is required to collect a certificate from a medical practitioner (Doctor). Medical practitioner could be any specialist as given in  the list below-
Particulars of disease Certificate to be taken from specialist
(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.    Parkinson’s 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 ; Nephrologist having a Doctorate of Medicine (D.M.) degree in Nehprology 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 :

a.    Hemophilia ;

b.    Thalassaemia.

specialist having a Doctorate of Medicine (D.M.) degree in Hematology or any equivalent degree, which is recognised by the Medical Council of India
  1.  The specialist may be of a civil hospital or any private hospital.
  2.  Following details are required to be mentioned in the certificate-                                              a.Name and age of person undergoing medical treatment,                                                          b.Particulars of the disease and treatment,                                                                           c.Name and qualification of the specialist,                                                                                          d.Registration number of the specialist.

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Getting a Certificate for Deduction for Medical treatment
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Taxpayers who are suffering from some specified diseases and undergoing medical treatment are allowed to claim a tax deduction U/s. 80DDB of Income-tax Act, 1961. These diseases are listed in Rule 11DD. Taxpayer is required to fulfil some conditions provided by Income-tax department to claim this deduction
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myITreturn
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