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

4 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.

  2. Navneet Sharma says:

    My wife is treated for cancer in AIIMS new Delhi. The medical bills have been reimbursed by the employer to me. Amount which i have paid directly to the hospital has been made tax free. but medicines ,tests conducted and injections amount have been made taxable. Please advise what can be done to claim the deducted tax amount.

    • Sunil Dutt says:

      You can claim Deduction under section 80DDB in respect of medical treatment following conditions must be satisfied:
      1. Taxpayer must be resident in India
      2. Taxpayer is an Individual or HUF
      3. Amount actually paid for the medical treatment of such disease or ailment as specified in Rule 11DD
      4. Amount must be paid for medical treatment of himself or a dependant (i.e Spouse, Children, parents, brothers and sisters of the individual or any of them)
      5. Taxpayer have obtained the prescription for such medical treatment from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist, as may be prescribed.
      Deduction shall be allowed of amount actually paid or Rs. 40000 whichever is less if amount is paid for the treatment of assessee or his dependant who is not senior citizen.
      Deduction shall be allowed of amount actually paid or Rs 100000 whichever is less if amount is paid for the treatment of assessee or his dependant who is senior citizen.
      However, if any amount is reimbursed by the Employer then it should be less from deductible amount.
      If any of the above condition is not satisfied then you cannot claim deduction u/s 80DDB in respect of medicines, test conducted etc.
      However, if your wife is a senior citizen and expenses incurred by you in any mode other than cash then it can be claimed as deduction u/s 80D upto Rs. 50000.

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