How to get certificate to claim tax deductions for medical expenses under Section 80DDB of the income tax act?

Diseases can often lead to difficult circumstances for an individual and their family. Besides the mental and physical impact, diseases can also have a tremendous financial impact. To reduce this impact Government of India introduced Section 80DDB, which provides tax relief for treating diseases.

 Section 80DDB allows taxpayers to claim deductions

Section 80DDB of the income tax act was introduced in 1961, which provided certain tax benefits to individuals who had suffered from specified diseases. As per section 80DDB, the expenses for these diseases can be deducted from the individual's total income while calculating the taxable income. 

Also Read: Lesser known tax deduction techniques

What are the key attributes of deductions that can be claimed per Section 80DDB?

To avail of the tax benefits, an applicant must be aware of the key attributes such as:

  1. The benefit can be claimed by an individual or a Hindu Undivided Family (HUF).
  2. The benefit can be availed only to individuals who are residents of India.
  3. The taxpayer must have incurred expenses and spent a certain amount on treating the disease.
  4. The tax benefits can also be availed for the dependents of the taxpayer, such as the taxpayer's spouse, their children, parents and brothers or sisters.
  5. If the taxpayer receives an amount from insurance, the amount must be deducted from the expenses claimed for the tax benefit.
  6. The maximum amount which can be availed as per the year of assessment 2019 to 2020 is Rs 40,000 for general citizens and Rs 1,00,000 for senior citizens.

Section 80DDB: Which are the diseases for which the tax benefits can be availed?

It is crucial to note that the tax benefits can be claimed only for the expenses incurred during the treatment of the following diseases:

  1. Diseases which impact neurological functioning lead to a disability level of more than 40 per cent. The diseases include "Aphasia", "Ataxia", "Dementia", "Chorea", "Dystonia Musculorum Deformans", "Motor Neuron Disease", "Hemiballismus" and "Parkinson's disease".
  2. Cancer (Malignant)
  3. AIDS (Fully Blown Acquired Immuno-Deficiency Syndrome)
  4. Chronic Renal Failure
  5. Haematological diseases
     - Haemophilia
     - Thalassaemia

How can you get a Section 80DDB certificate for claiming tax deductions?

To claim the tax deduction, the applicant must have a medical certificate to support his claim of the expenses incurred and the disease. The certificate for the different diseases must be obtained from the corresponding individuals:

  1. Neurological Disease

Doctor having a D.M. (Doctorate of Medicine) in Neurology or any other degree considered equivalent by the Medical Council of India.

  1. Malignant Cancers

Doctor with a D.M. in Oncology or any other degree considered equivalent by the medical council of India.

  1. AIDS (Fully Blown Acquired Immuno-Deficiency Syndrome)

Doctor with post-graduation in the field of general or internal medicine. Also, any other degree is considered equivalent by the medical council of India.

  1. Chronic Renal failure

Doctor with a D.M. in Nephrology or Urologist having an M.Ch. (Master of Chirurgieae) In the field of Urology. Also, any other degree is considered equivalent by the medical council of India.

  1. Haematological Disorders

Doctor with (a D.M.) in the field of haematology or any other degree considered equivalent by the medical council of India.

Also Read7 ways to utilize your tax refund

Final Words

Diseases can impact the finances of an individual and their family. To relieve such diseases, the government of India introduced section 80DDB. As per Section 80DDB, taxpayers can claim deductions for the expenses incurred for treating these diseases. 

Section 80DDB of the income tax act was introduced in 1961, which provided certain tax benefits to individuals who had suffered from specified diseases. As per section 80DDB, the expenses for these diseases can be deducted from the individual's total income while calculating the taxable income. 

Also Read: Lesser known tax deduction techniques

What are the key attributes of deductions that can be claimed per Section 80DDB?

To avail of the tax benefits, an applicant must be aware of the key attributes such as:

  1. The benefit can be claimed by an individual or a Hindu Undivided Family (HUF).
  2. The benefit can be availed only to individuals who are residents of India.
  3. The taxpayer must have incurred expenses and spent a certain amount on treating the disease.
  4. The tax benefits can also be availed for the dependents of the taxpayer, such as the taxpayer's spouse, their children, parents and brothers or sisters.
  5. If the taxpayer receives an amount from insurance, the amount must be deducted from the expenses claimed for the tax benefit.
  6. The maximum amount which can be availed as per the year of assessment 2019 to 2020 is Rs 40,000 for general citizens and Rs 1,00,000 for senior citizens.

Section 80DDB: Which are the diseases for which the tax benefits can be availed?

It is crucial to note that the tax benefits can be claimed only for the expenses incurred during the treatment of the following diseases:

  1. Diseases which impact neurological functioning lead to a disability level of more than 40 per cent. The diseases include "Aphasia", "Ataxia", "Dementia", "Chorea", "Dystonia Musculorum Deformans", "Motor Neuron Disease", "Hemiballismus" and "Parkinson's disease".
  2. Cancer (Malignant)
  3. AIDS (Fully Blown Acquired Immuno-Deficiency Syndrome)
  4. Chronic Renal Failure
  5. Haematological diseases
     - Haemophilia
     - Thalassaemia

How can you get a Section 80DDB certificate for claiming tax deductions?

To claim the tax deduction, the applicant must have a medical certificate to support his claim of the expenses incurred and the disease. The certificate for the different diseases must be obtained from the corresponding individuals:

  1. Neurological Disease

Doctor having a D.M. (Doctorate of Medicine) in Neurology or any other degree considered equivalent by the Medical Council of India.

  1. Malignant Cancers

Doctor with a D.M. in Oncology or any other degree considered equivalent by the medical council of India.

  1. AIDS (Fully Blown Acquired Immuno-Deficiency Syndrome)

Doctor with post-graduation in the field of general or internal medicine. Also, any other degree is considered equivalent by the medical council of India.

  1. Chronic Renal failure

Doctor with a D.M. in Nephrology or Urologist having an M.Ch. (Master of Chirurgieae) In the field of Urology. Also, any other degree is considered equivalent by the medical council of India.

  1. Haematological Disorders

Doctor with (a D.M.) in the field of haematology or any other degree considered equivalent by the medical council of India.

Also Read7 ways to utilize your tax refund

Final Words

Diseases can impact the finances of an individual and their family. To relieve such diseases, the government of India introduced section 80DDB. As per Section 80DDB, taxpayers can claim deductions for the expenses incurred for treating these diseases. 

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