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ITR filings: Claim Section 80DDB tax deductions

Tax Deductions

Under Section 80DDB, you can claim tax deductions for yourself or your spouse, children, parents or other dependant family members of the Hindu Undivided Family (HUF) towards treatment costs for specific ailments.

The amount that you can claim as a deduction under Section 80DDB is proportional to the age of the person for whom the medical treatment is required, and his or her degree of disability. For individuals below 60 years of age, the amount is capped at Rs. 40,000.

For people over 60 years of age, the deductible limit is Rs 1 lakh.

Ailments covered under Section 80DDB

Tax deductions under Section 80DDB can be claimed only for the specific ailments mentioned below:

1. Neurological conditions with more than 40% disability. Conditions that come under this category are Aphasia, Dementia, Dystonia Musculorum Deformans, Ataxia, Chorea, Motor neuron disease and Parkinson’s disease.
2. Chronic renal failure
3. Cancer
4. AIDS
5. Haematological conditions like thalassaemia and haemophilia.

Documents needed to claim deduction under Section 80DDB

A certificate of the health condition from a doctor practicing in a government or private hospital is required. The certificate has to be from a specialist doctor, for example, from a neurologist for neurological conditions like ataxia, parkinson’s, etc; from an oncologist for cancer, etc.

The prescription must contain:

· The patient’s name
· The patient’s age
· The disease
· The name, address and registration number of the specialist
· If the treatment is being administered at a government hospital, then the prescription should include the address and the name of the hospital.

The prescription needs to be submitted while filing your IT return.

Section 80DDB form

To claim a deduction under Section 80DDB, you have to give the following details –

· The applicant’s name
· The applicant’s father’s name
· Address of the applicant
· If claiming for a dependant, then the name of the dependant and the relationship
· You need to mention if the degree of disability is more than 40%.
· You need to include the name, address, registration number and qualification of the doctor.