Section 80DDB deduction can be availed by taxpayers for medical treatment of certain specified diseases for self or dependent. Individuals and HUFs, resident in India can claim deduction under Section 80DDB. This deduction can be claimed only by persons or dependents suffering from certain diseases that have been listed below.
Section 80DDB deduction can be claimed for expenditure on any of the specified diseases or ailments. To claim section 80DDB deduction, a prescription must be obtained from a specified Medical Doctor. Also, the amount spent by the assessee shall be reduced by the amount reimbursed by an insurer under an insurance policy or by an employer.
Section 80DDB deduction can claimed by taxpayers, if they or their dependent suffer from any of the following conditions or diseases. To claim the deduction, a prescription must be obtained from the type of Medical Practitioner mentioned under the disease.
The prescription must 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, the prescription should 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. Where the patient is receiving treatment in a government hospital, the prescription should also contain the name and address of the government hospital.
80DDB. Deduction in respect of medical treatment, etc.—Where an assessee who is resident in India has, during the previous year, actually paid any amount for the medical treatment of such disease or ailment as may be specified in the rules made in this behalf by the Board
Provided that no such deduction shall be allowed unless the assessee furnishes with the return of income, a certificate in such form, as may be prescribed, from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist, as may be prescribed, working in a Government hospital :
Provided further that the deduction under this section shall be reduced by the amount received, if any, under an insurance from an insurer, or reimbursed by an employer, for the medical treatment of the person referred to in clause (a) or clause (b) :
Provided also that where the amount actually paid is in respect of the assessee or his dependant or any member of a Hindu undivided family of the assessee and who is a senior citizen, the provisions of thissection shall have effect as if for the words "forty thousand rupees", the words "sixty thousand rupees" had been substituted.
Explanation:- For the purposes of this section
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