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If assessee spends amount on Medical Treatment of some specified disease
he gets deduction under this section
He may have spent amount on his own medical treatment or treatment of his dependent relative
Definition of Dependant Relative (Same for Section 80DD and 80DDB)
| In case of Individual | In case of HUF |
| Spouse | Any member of HUF |
| Children | |
| Parents | |
| Brothers | |
| Sisters | |
| who is Wholly or mainly dependent on Individual | who is Wholly or mainly dependent on HUF |
Maximum deduction
Amount Spent on Medical Treatment
or
40000*/60000*/80000*
which ever is less
*What is Maximum Limit
- Normal Cases 40000
- Senior Citizen Patient(60 years or more but less than 80) 60000
- Super Senior Citizen Patient 80000 (80 years and above)
(Note:- Age of Patient is relevant not assessee)
Examples
Q1 Mr A spent Rs 200000 on Medical Treatment of his father who is dependent on him
Age of Mr A is 62 Years and Mr A's father is 85 years
What is amount of deduction under Section 80DDB?
View AnswerFather is covered in Definition of Relative
Also father is super senior citizen
Maximum Deduction
=
Amount Spent 2000000
or
80000
which ever is less
=80000
How to Compute Deduction
Maximum Deduction is 40000/60000/80000 as explained above
However, if any amount received from Insurance Company or Employer then that amount reduced and balance deduction is available
|
S.No |
Particulars |
Amount |
|
A |
Amount Spent on Medical Treatment |
xx |
|
|
Less |
|
|
B |
Insurance Claim Received |
xx |
|
C |
Claim Received from Employer |
xx |
|
D |
Net Amount Spent |
xx |
|
E |
Max Amount (40000 or 60000 or 80000) |
xx |
|
F |
Amount of Deduction -Lower of D & E |
xx |
Q2
Mr A spent Rs 200000 on Medical Treatment of his father who is dependent on him
Age of Mr A is 62 Years and Mr A's father is 85 years
What is amount of deduction under Section 80DDB?
Mr A received 30000 Compensation from Insurance Company regarding Medical Treatment and 100000 from Company where he is working
View Answer|
S.No |
Particulars |
Amount |
|
A |
Amount Spent on Medical Treatment |
200000 |
|
|
Less |
|
|
B |
Insurance Claim Received |
30000 |
|
C |
Claim Received from Employer |
100000 |
|
D |
Net Amount Spent |
70000 |
|
E |
Max Amount (80000) |
80000 |
|
F |
Amount of Deduction -Lower of D & E |
70000 |
How to claim deduction
Certificate required from Government hospital from prescribed specialists like neurologist, oncologist
Urologist, hematologist immunologist etc.
Prescription for Treatment Required from Prescribed Specialist like neurologist, an oncologist, a urologist, a hematologist, an immunologist
Diseases covered are specified diseases like
(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 Disease ; (ii) Malignant Cancers ; (iii) Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ; (iv) Chronic Renal failure ; (v) Hematological disorders : (i) Hemophilia ; (ii) Thessalonian.
