Taxpayers who have dependants with specified diseases write to us to ask how to get a certificate for claiming deduction under section 80DDB in their income tax return. The income tax department has recently released a notification for this purpose.
How and from Whom to take this certificate.
- Certificate can be taken from a Specialist as per the table below.
- Patients getting treated in a private hospital are not required to take the certificate from a government hospital.
- Patients receiving treatment in a government hospital have to take certificate from any specialist working full-time in that hospital. Such specialist must have a post-graduate degree in General or Internal Medicine or any equivalent degree, which is recognised by the Medical Council of India.
- Certificate in Form 10I is no longer required.
- The certificate must have
- name and age of the patient
- name of the disease or ailment
- name, address, registration number and the qualification of the specialist issuing the prescription
- If the patient is receiving the treatment in a Government hospital, it should also have name and address of the Government hospital.
Here are the specialists who can give certificate under section 80DDB –
| Serial No | Disease | Certificate to be taken from |
| (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 |
Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India |
| (ii) | Malignant Cancers | Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology or any equivalent degree which is recognised by the Medical Council of India |
| (iii) | Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) | any specialist having a post-graduate degree in General or Internal Medicine, or any equivalent degree which is recognised by the Medical Council of India |
| (iv) | Chronic Renal failure | a Nephrologist having a Doctorate of Medicine(D.M.) degree in Nephrology or a Urologist having a Master of Chirurgiae(M.Ch.) degree in Urology or any equivalent degree, which is recognised by the Medical Council of India |
| (v) | Hematological disorders(i) Hemophilia (ii) Thalassaemia |
a specialist having a Doctorate of Medicine (D.M.) degree in Hematology or any equivalent degree, which is recognised by the Medical Council of India |
Details of deduction allowed under section 80DDB
Deduction under section 80DDB is allowed for medical treatment of a dependant who is suffering from a specified disease (listed in the table above).
- Can be claimed by an Individual or HUF
- Allowed to Resident Indians
- When taxpayer has spent money on treatment of the dependant
- Dependant shall mean spouse, children, parents and siblings
- In case the dependant is insured and some payment is also received from insurer or reimbursed from employer -> such insurance or reimbursement received shall be subtracted from the deduction.
Amount allowed as a deduction
For FY 2014-15 (assessment year 2015-16)
- 40,000/- or the amount actually paid, whichever is less.
- In case of senior citizen Rs 60,000 or amount actually paid, whichever is less.
For FY 2015-16 (assessment year 2016-17)
- 40,000/- or the amount actually paid, whichever is less.
- In case of senior citizen Rs 60,000 or amount actually paid, whichever is less.
- For very senior citizens Rs 80,000 is the maximum deduction that can be claimed.