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5 things you should know about section 80DDB deductions ITR filing
July, 22nd 2019

One can claim deductions either for himself or dependents which can be one’s spouse, parents, children or dependent siblings or members of HUFs.

1. Tax deduction is available to individuals and HUFs under Section 80DDB of the IT Act on expenses incurred for the treatment of specific diseases or ailments.

2. One can claim deductions either for himself or dependents which can be one’s spouse, parents, children or dependent siblings or members of Hindu undivided family in case of HUFs.

3. Deduction amount allowed depends on whether the dependent person has a minor or significant disability and the amount actually paid or Rs 1 lakh, whichever is lesser. For individuals below the 60 years of age, the deduction amount is restricted up to Rs 40,000.

4. Diseases covered include ataxia, dementia, aphasia, dystonia musculorum deformans, Parkinson’s, motor neuron disease, renal failure, cancers, hematological disorders and AIDS.

5. One needs to provide certificate of disease obtained from a doctor practising either at a government or private hospital.

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