Deduction for maintenance and medical treatment of persons suffering from neurological diseases.

The Hindu (extract), 2011. Online edition of India's National Newspaper Monday, Feb 28, 2011.

"Sec. 80DDB allows expenses on medical treatment for self or dependant up to an amount of Rs.40,000 or actual expenses whichever is less. 


The limit is Rs.60,000 for senior citizens. The eligibility is for the amount “actually paid” as reduced by any amount received from the insurer or employer. The diseases covered are listed under Rule 11DD.

Rule 11DD lists specified neurological diseases to be supported by a neurologist or urologist with prescribed qualifications recognised by Medical Council of India. Other ailments covered are malignant cancer, AIDS, chronic renal failure or hematological disorders being hemophilia and thalassaemia certified by a specialist. 


The certificate has to be filed in Form 10-I and has to accompany the return for the claim.The deduction is limited to what is actually paid or Rs.40,000-60,000 for treatment of these specified ailments only and that too subject to reduction of what is met by the employer or insurer.

If the reader has received from the insurer for such specified diseases more than Rs.60,000, there is no further deduction permissible under Sec. 80DDB. Mercifully any excess amount over and above Rs.60,000 received from the insurer is not taxable in law."

S. RAJARATNAM

IT exemption for individuals that are taking care of a dependent person with Dementia. Also under Section 80, DDB, Rule 11 DD; This gives some Tax rebate and need to have certificate from Govt Hospital Dean. 


It is useful if you pay your tax.