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Friday, March 12, 2010

How to Claim Dedcution for Medical Expenditure on Self or Dependents?

April 6, 2007 by taxworry · 3 Comments 

The Income tax act provides some relief to person who incurs medical expenditure on himself or his/her dependent relatives suffering from specific diseases.
Who Can Claim?

Anybody for himself/herself or for his/her spouse,children, parents , brothers or sister dependent on him.

How much?
Rs 40,000 in general and in case of patient being a senior citizen Rs 60000.
For what?
This deduction is for specific diseases .These are :

(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.

What are the procedure?

  1. Keep Evidence of all bills or other evidence of medical expenditure
  2. Attach a certificate in Form 10-I from from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist,who are having post graduate degree and working in a Government hospital with the return of income .

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Comments

3 Responses to “How to Claim Dedcution for Medical Expenditure on Self or Dependents?”
  1. Anonymous says:

    I spend Rs.50,000 as medical expenditure for my wife and premature baby immediately after post delivery.

    Whether I am eligible for claim income tax exemption.
    with regards,

    p. ravi kumar

  2. taxworry.com says:

    No, under the provision of 80DD,or 80DDB or 80U expense of such nature is not covered.

    taxworry

  3. rupam says:

    I have a 5 yr old daughter suffering from epilepsy, can i claim any exemption under section 80DDB or other sections

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