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Taxpayers who have dependents with specified diseases write to us inquiring about how to get a certificate for claiming deduction under section 80DDB on their income tax return. This has been discussed below:
Deduction under section 80DDB is allowed for medical treatment of a dependant who is suffering from a specified disease (listed in the table above).
(Refer Rule 11DD of the Income-tax Rules)
Here are the specialists who can give certificate under section 80DDB –
Serial No | Disease | Certificate to be taken from |
(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)Parkinsons 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 | a Nephrologist having a Doctorate of Medicine(D.M.) degree in Nephrology 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 (i) Hemophilia (i) Hemophilia (ii) Thalassaemia | a specialist having a Doctorate of Medicine (D.M.) degree in Hematology or any equivalent degree, which is recognised by the Medical Council of India |