The name of the ailment or the disease in question.The following details are to be included in the certificate as per the income tax department: The certificate of the disease in Form 101 will not be necessaryĭetails to be included in the Certificate of the Disease.It is mandatory for the specialist in question to possess a general post-graduate degree or an internal medicine degree or similar, which is validated by the Medical Council of India.The certificate must be acquired via a specialist who is employed on a full-time basis at the hospital.For those patients availing of medical treatment at a government owned hospital.The specialist must possess a degree in his or her field of specialisation that is validated by the Medical Council of India It is mandatory that the certificate is acquired from a specialist.The certificate need not be acquired from a government owned hospital.The certificate of the disease can be acquired from the same hospital.For those patients availing of medical treatment at a privately owned hospital.The income tax department has made it easier to acquire this particular certificate by implementing the following changes: In order for an individual to be eligible for tax deduction under Section 80DDB, he or she must acquire a certificate of the disease.
#SECTION 80 ALBUM COVER ADHD FULL#
Diseases that are neurological in nature such as:.Section 80DDB specifies the following medical ailments and diseases for which tax deductions can be availed: For senior citizens above the age of 80, the actual amount paid for medical treatment or Rs 60,000, whichever is lowerĭiseases or Medical Ailments specified under Section 80DDB.For senior citizens above the age of 80, the actual amount paid for medical treatment or Rs 80,000, whichever is lower.For senior citizens between the ages of 60 and 80, the actual amount paid for medical treatment or Rs 60,000, whichever is lower.Senior citizens aged above 80 years can claim deduction either for the actual amount paid for the medical treatment, or Rs.1 lakh, whichever is lower.Senior citizens aged between 60 years to 80 years can claim deduction either for the actual amount paid for the medical treatment, or Rs.1 lakh, whichever is lower.The actual amount paid for medical treatment or Rs 40,000, whichever is lower.Extent of Deduction that can be claimed under Section 80DDBĭeductions totaling to the following amounts can be claimed under Section 80DDB according to the following assessment years:
Tax deductions can be claimed provided that the entity concerned is residing within India for that tax year and the expenditure relating to medical treatment must be either for the individual or HUF or a family member such as a spouse, parent or sibling that is dependent on them. Tax deductions under Section 80DDB is only applicable to the following: Who can avail of Deductions Under Section 80DDB? Tax deductions can be claimed under Section 80DDB under Chapter V1-A for the payment of medical expenses connected to the treatment of any person suffering from a certain condition. A full list of conditions for which a tax deduction can be claimed is available. Individuals and Hindu Undivided Families are eligible for tax deductions for medical expenses related to a certain condition under Section 80DDB (HUF).
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