Here is the text of rule 11DD Which mentioned specified diseases and ailments for the purpose of deduction under section 80DDB.
(1) For the purposes of section 80DDB, the following shall be the eligible diseases or ailments :
(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 ;
(ii)Malignant Cancers ;
(iii)Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;
(iv)Chronic Renal failure ;
(v)Hematological disorders :
(i)Hemophilia ;
(ii)Thalassaemia.
(2) The prescription in respect of the diseases or ailments specified in sub-rule (1) shall be issued by the following specialists:—
(a)for diseases or ailments mentioned in clause (i) of sub-rule (1) – a Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India;
(b)for diseases or ailments mentioned in clause (ii) of sub-rule (1) – an Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology or any equivalent degree which is recognised by the Medical Council of India;
(c)for diseases or ailments mentioned in clause (iii) of sub-rule (1) – 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;
(d)for diseases or ailments mentioned in clause (iv) of sub-rule (1) – a 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;
(e)for diseases or ailments mentioned in clause (v) of sub-rule (1) – 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 :
Provided that where in respect of any diseases or ailments specified in sub-rule (1), the patient is receiving the treatment in a Government hospital, the prescription may be issued by any specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine or any equivalent degree, which is recognised by the Medical Council of India.]
(3) The prescription referred to in sub-rule (2) shall contain the name and age of the patient, name of the disease or ailment along with the name, address, registration number and the qualification of the specialist issuing the prescription:
Provided that where the patient is receiving the treatment in a Government hospital, such prescription shall also contain the name and address of the Government hospital.
Can partial paralysis be claimed in this section ?
My wife is suffering from Ophthalmic Aneurysm and the following surgeries done
1) Left pterional craniotomy and left STMC anastomosis and clipping of giant left ophthalmic aneurysm with decompression of aneurysm on 11/1/2016
2) Left VP shunt with Medtronic medium pressure shunt.
can I claim relief under section 80DDB
I am d.k. Agrawal my age 60+ retired govt employee I am patient of epilepsy from yr 98 under treatment neurologist G.R medical college Gwalior .can I eligible for section I T 80 DDB
Is Cardiac Surgery expenses come under Section 80DDB?
My self a pensioner suffering from chronic lever disease .Presenly under treatment at ILBS,a super speciality hospital for liver diseases.Wheather I am eligible for tax rebate u/s 80ddb or not?If yes what will be the amount.
I am aged 70 yrs -senior citizen . I am suffering from Prostate enlargement and under going treatment with specialist . Please enlight me whether I am eligible for tax exemption for the treatment expenses.
Whether MPFL surgery of daughter can be claimed under section 80DDB ?
Whether eye surgery (ptosis) can be claimed under this section
whether cataract and retina operation amount eligible under 80DDB
My mother is in treatment for Parkinson’s disease. A private doctor. (DM). Neurologist. give a certificate without percentage. Can l clim under 80ddb
whether expnses incurred under by pass surgery (Heart) can be claimed under section 80 DD
Whether expenses incurred on angioplasty treatment of parents is covered under 80DDB
Respected sir Whether medical expenses for By Pass Surgery (CABG) is covered under Rule 80 DDB for Income Tax benefit .