Taxpayers who are suffering from some specified diseases and undergoing medical treatment are allowed to claim a tax deduction U/s. 80DDB of Income-tax Act, 1961. These diseases are listed in Rule 11DD. Taxpayer is required to fulfil some conditions provided by Income-tax department to claim this deduction.
Conditions are as follows-
- This deduction can be claimed only by Individual or HUFs.
- Taxpayer can claim deduction for himself or any person dependent on him like spouse, children, parents, siblings.
- Taxpayer can claim deduction only for diseases as given in the list below.
- For claiming deduction, taxpayer is required to collect a certificate from a medical practitioner (Doctor). Medical practitioner could be any specialist as given in the list below-
| Particulars of disease | Certificate to be taken from specialist |
| (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. Parkinson’s Disease ; |
Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India |
| (ii) Malignant Cancers ; | Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology or any equivalent degree which is recognised by the Medical Council of India |
| (iii) Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ; | Any specialist having a post-graduate degree in General or Internal Medicine, or any equivalent degree which is recognised by the Medical Council of India |
| (iv) Chronic Renal failure ; | Nephrologist having a Doctorate of Medicine (D.M.) degree in Nehprology or a Urologist having a Master of Chirurgiae (M.Ch.) degree in Urology or any equivalent degree, which is recognised by the Medical Council of India |
| (v) Hematological disorders :
a. Hemophilia ; b. Thalassaemia. |
specialist having a Doctorate of Medicine (D.M.) degree in Hematology or any equivalent degree, which is recognised by the Medical Council of India |
- The specialist may be of a civil hospital or any private hospital.
- Following details are required to be mentioned in the certificate- a.Name and age of person undergoing medical treatment, b.Particulars of the disease and treatment, c.Name and qualification of the specialist, d.Registration number of the specialist.
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