80DDB clarification for malignant cancer

80DDB clarification for malignant cancer

Dear Team 


My father has been diagnosed with the above disease and as per 80 DDB (11DD) there is a provision to take the expense to a max of 50k if I am paying on his behalf. 


To give you additional details, my father got operated in Aug 2017 and in Aug 2018 he was suggested to do a PET scan and I spent Rs 30000 for this. My query right now is if I can take this expense as deduction as per 80 DDB?

The rule as per income tax website says the below and can the word 'any' be interpreted as 'any types of expense' related to the disease? 


Under section 80DDB, where an assessee who is resident in India has, during the previous year, actually incurred any expenditure on the medical treatment of such disease or ailment as may be specified in rule 11DD made in this behalf by the Board— 

(a) for himself or a dependent relative, in case the assessee is an individual, 

(b) for any member of a Hindu Undivided Family in case the assessee is a Hindu Undivided Family—

Asked 5 years ago in Income Tax

Hello,

Yes, you can claim a deduction for such expenses u/s. 80DDB.

I hope this answer satisfies your requirement.

Regards,

CA Hunny Badlani

Hunny Badlani

CA, Madhya Pradesh

2608 Answers

16 Consultations

Talk to Hunny Badlani

Dear Sir,

Hope you are doing well !!

Yes, you can claim the above expenses.

For claiming deduction under Section 80DDB of the Income Tax Act, 1961, the you have to provide proof that the medical treatment has actually taken place. It is mandatory to obtain a certificate from a prescribed authority, from whom the medical treatment has been availed, if one wishes to claim deduction under this section.

Further, the limit is increased.

In recent budget,the maximum tax deduction that can be claimed under Section 80DDB for the medical treatment (of specified ailments) of senior citizens (60 years and above) is Rs. 1,00,000.

The limit until then had been Rs. 60,000 for senior citizens (60 years to 80 years) and Rs. 80,000 for super senior citizens (80 years and above).

This amendment will be applicable from April 1, 2019 and will accordingly apply in relation to the assessment year 2019-20 and the subsequent years.

Payal Chhajed

CA, Mumbai

5189 Answers

302 Consultations

Talk to Payal Chhajed

The word any is linked with the phrase " expense for the medical treatment of such disease or ailment".

This suggest that expenses incurred for the treatment of such disease. Any expenses incurred post treatment as a preventive measure many not be a qualified expense.