amit arun associates
Home Contact Us Site Map
Home about us Latest News Contact us

Fixed Assets Verification Services

Payroll Processing Service

Employee Benefit Administration

Tax Consulting

Foreign Direct Investment

File GST & E-TDS Returns

Deduction u/s 80DDB

Posted @ August 27, 2012, 12:07 am under (Payroll Outsourcing & Taxation)

Section 80 DDB for Treatment of Specified diseases


Following are the condition to avail Deduction Section 80 DDB for Treatment of Specified diseases


Available Deduction - For individual assesses less than 65 years of age, a deduction limit of Rs. 40,000 is applicable. For a senior citizen, the limit is Rs. 60,000.


Scope of Deduction - Deduction is applicable for treatment of self, spouse, children, siblings, and parents, wholly dependent on you.


Diseases covered


a) Neurological Diseases (where the disability level has been certified as 40% or more).

b) Parkinson’s Disease

c) Malignant Cancers

d) Acquired Immune Deficiency Syndrome (AIDS)

e) Chronic Renal failure

f) Hemophilia

g) Thalassaemia


Computation of deduction is as under :

Total expenditure            xxxxx

Less Insurance claim    xxxxx

Net Expenditure              xxxxx


 Certificate to be Obtained


To claim the deduction the assessee must obtain and retain a copy of certificate in the prescribed Form No.10-I  by a neurologist, oncologist, or such other specialist working in Government Hospital.


Note: If you are already receiving any reimbursement for the treatment from your insurance company or employer, deductions cannot be claimed. If you are receiving partial reimbursement, the balance amount can be used for a deduction.



Website :



Website Designing  Company Image Map
Contact us Disclaimer Privacy Policy Site Map