Rule – 11D, Permanent physical disabilities for the purposes of deduction under section 80U
March 16, 2018
Rule – 11E, Application for approval of agreement under section 80-O
March 16, 2018

Rule – 11DD, Specified diseases and ailments for the purpose of deduction under section 80DDB

11DD . (1) For the purposes of section 80DDB, the following shall be the eligible diseases or ailments :

(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.

69a [ (2) The prescription in respect of the diseases or ailments specified in sub-rule (1) shall be issued by the following specialists:—

(a) for diseases or ailments mentioned in clause (i) of sub-rule (1) – a Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India;
(b) for diseases or ailments mentioned in clause (ii) of sub-rule (1) – an Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology or any equivalent degree which is recognised by the Medical Council of India;
(c) for diseases or ailments mentioned in clause (iii) of sub-rule (1) – 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;
(d) for diseases or ailments mentioned in clause (iv) of sub-rule (1) – a Nephrologist having a Doctorate of Medicine (D.M.) degree in Nehprology 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;
(e) for diseases or ailments mentioned in clause (v) of sub-rule (1) – 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 :

Provided that where in respect of any diseases or ailments specified in sub-rule (1), the patient is receiving the treatment 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.]

69aa [ (3) The prescription referred to in sub-rule (2) shall 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:

Provided that where the patient is receiving the treatment in a Government hospital, such prescription shall also contain the name and address of the Government hospital.]

Reference: www.incometaxindia.gov.in

2 Comments

  1. Venkatachalapathi S says:

    Can I claim my wife’s surgical expenses for benign lesion piradsIII u/s 80ddb

    • HostBooks says:

      To claim the deduction under section 80DDB, following conditions should be satisfied:
      1.Taxpayer is resident in India.
      2.Taxpayer is an Individual person or a HUF.
      3.Taxpayer paid amount in respect of specified disease prescribed under rule 11DD.
      4.Expenditure actually incurred for the treatment of assesse himself or dependent spouse, children, parents, brother and sister of the taxpayer.
      5.Taxpayer have a doctor’s prescription which contains detail prescribed under rule 11DD.

      Amount of Deduction:
      If amount is paid for the treatment of the assessee or his dependant or any member of a Hindu undivided family of the assessee and who is not a senior citizen – Rs. 40,000 or actual amount paid, whichever is lower
      If amount is paid for the treatment of the assessee or his dependant or any member of a Hindu undivided family of the assessee and who is a senior citizen – Rs. 1,00,000 or actual amount paid, whichever is lower
      Note: If any amount reimbursed to taxpayer by the insurance company or by an employer for medical treatment of above disease then it will be deducted from the total allowable deduction and remaining amount will be allowed as deduction under section 80DDB.

      Please find the list of specified disease from the below link:
      https://www.incometaxindia.gov.in/

      If the given disease covered in the list given in the above link and you satisfied all the given conditions then you are eligible to claim deduction under section 80DDB up to the specified limit.

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