In the Income Tax Section 80 DDB In respect of Medication Treatment who have suffer from the given below listed disease ( As per the Income Tax Rules):-
Specified Disease List to get the relief U/s 80 DDB Is :-
(i) Neurological Diseases where the disability level has been certified to be of 40% and above,—
Specified Disease List to get the relief U/s 80 DDB Is :-
(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) Parkinsons Disease ;
(ii) Malignant Cancers ;
(iii) Full Blown Acquired Immuno-Deficiency
Syndrome (AIDS) ;
(iv) Chronic Renal failure ;
(v) Hematological disorders :
(i) Hemophilia ;
(ii) Thalassaemia.
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80DDB. 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 rules89-90 made in this behalf by the Board—
(a) for himself or a dependant, in case the
assessee is an individual; or
(b) for any member of a Hindu undivided family, in
case the assessee is a Hindu undivided family,
the assessee shall be allowed a deduction of
the amount actually paid or a sum of forty thousand rupees, whichever is less,
in respect of that previous year in which such amount was actually paid :
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 prescribed89-90, from a neurologist, an oncologist, a
urologist, a haematologist, an immunologist or such other specialist, as may be
prescribed89-90, 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 this section 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,—
(i) “dependant” means—
(a) in the case of an individual, the spouse,
children, parents, brothers and sisters of the individual or any of them,
(b) in the case of a Hindu undivided family, a
member of the Hindu undivided family,
dependant
wholly or mainly on such individual or Hindu undivided family for his support
and maintenance;
(ii) “Government hospital” includes a departmental
dispensary whether full-time or part-time established and run by a Department
of the Government for the medical attendance and treatment of a class or
classes of Government servants and members of their families, a hospital
maintained by a local authority and any other hospital with which arrangements
have been made by the Government for the treatment of Government servants;
(iii) “insurer”91 shall have the meaning assigned to it in
clause (9) of section 2 of the Insurance Act, 1938 (4 of 1938);
(iv) “senior citizen” means an individual resident
in India who is of the age of sixty-five years or more at any time during the
relevant previous year.]