Section 80DDB of Income Tax Act offers deductions for specified diseases. U/S 89 TAX relief on arrears, while filling Table -A of form 10E. Extent of Deduction ✓ Section 80DDB Finance Act Amendment. Medical Council of India; The certificate of the disease in Form 10l will not be necessary. Medical treatment of specified ailments under section 80DDB however, you will have to submit Form from a specialist doctor confirming.
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How to Get a Certificate for Claiming Deduction under Section 80DDB
Section 80DDB of the Income Tax Act 80ddh tax saving provisions for individuals on the basis of expenses incurred by them for the treatment of certain specified diseases or ailments. However, the prescription in respect of the diseases or ailments is required from the specialists as mentioned below:.
In case, the person is being treated was treated in a government hospital, the prescription may be issued by any specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine or any equivalent degree, which is recognised by the Medical Council of India. The prescription should contain the name and age of the patient, name of the disease or ailment along with the name, address, registration number and the qualification of the specialist issuing the prescription.
If the patient is receiving treatment in a government hospital, such prescription shall also contain the name and address of the government hospital. The deduction limit depends upon the actual expense incurred and age of the person for whose treatment the money was spent.
Amount of deduction allowable under this section as per the limits mentioned above will be reduced by the amount received if anyunder an insurance from an insurer, or reimbursed by an employer, for the medical treatment of the person specified.
Just like section 80DDB, there are several other tax saving provisions covered under the Income Tax Act, but you might fail to claim the tax benefits in the absence of proper knowledge and procedures. So, you should take help of tax experts for this job.
Saving taxes and filing income tax return accurately becomes very 80dsb when you have professional help.
Section 80DDB: Tax Deduction for Specified Diseases – H&R Block India
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Responding to Notice under section November 1, Email Me This Guide. 80xdb, tax benefits are not available to NRIs.
In case the assessee is an individual, he can claim tax deduction if he incurred expenses for his own treatment or treatment of a dependant. In 80dddb the assessee is an HUF, it can claim tax deduction for the expenses incurred in the treatment of any member of HUF. Who qualifies as a dependant?
For the purpose of this section, dependants fall in two categories: However, the prescription in respect of the diseases or ailments is required from the specialists as mentioned below: Hemophilia Thalassaemia In case, the person is being treated was treated in a government hospital, the prescription may be issued by any specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine or any equivalent degree, which is recognised by the Medical Council of India.
In normal cases, the assessee individual or HUF is eligible for tax deduction of Rs.
Medical Certificate 80ddb
In case the person subject to medical treatment of specified disease is a senior citizen, the assessee will be eligible for tax deduction of Rs. In case the person subject to medical treatment of specified disease is a super senior citizen, the assessee will be eligible for tax 80ddn of Rs.
Age of person who underwent treatment Deduction allowed to assessee Up to 60 years Least of actual amount spent or Rs. Related Guides November 2, Visit Our Tax Forum. Please check your email for guide 8ddb PDF format.