Medical Exp on my MIL. Tax Benefits?

section 80ddb

deduction in respect of medical treatment, etc.

assessee resident in india has, during previous year, incurred expenditure medical treatment of such disease or ailment may specified in rules made in behalf board -

(a) himself or dependant relative, in case assessee individual; or

(b) member of hindu undivided family, in case assessee hindu undivided family,
assessee shall allowed deduction of sum of forty thousand rupees in respect of previous year in such expenditure incurred :

provided no such deduction shall allowed unless assessee furnishes certificate in such form , such authority may prescribed.

provided further deduction under section shall reduced amount received, if any, under insurance insurer medical treatment of person referred in clause (a) or clause (b) :

provided expenditure incurred in respect of assessee or dependant relative or member of hindu undivided family of assessee , senior citizen, provisions of section shall have effect if words "forty thousand rupees", words "sixty thousand rupees" had been substituted.

explanation : purposes of section, "dependant" means person not dependant support or maintenance on person other assessee.

per rule 11dd of t act , following diseases or ailments covered

(i) neurological diseases disability level has been certified of 40% , 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.


prescribed authorities issue certificate ?

neurological diseases , neurologist having doctorate of medicine (d.m.) degree in neurology or equivalent degree, recognised medical council of india.
malignant cancers- oncologist having doctorate of medicine (d.m.) degree in oncology or equivalent degree recognised medical council of india.
chronic renal failure- nephrologist having doctorate of medicine (d.m.) degree in nephrology or urologist having master of chirurgiae (m.ch.) degree in urology or equivalent degree, recognised medical council of india;
hematological disorders- specialist having doctorate of medicine (d.m.) degree in hematology or equivalent degree, recognised medical council of india :
diseases whoch no authority prescribed or prescribed authority not vailable/posted - in case ,certificate, prior approval of head of government hospital in patient receiving treatment, , may issued other specialist working full-time in hospital , having post-graduate degree in general or internal medicine, recognised medical council of india.
form
prescribed form 10-i

hello,
spending around rs. 2 lakh treatment of breast cancer mother -in -law, can't afford it.
treatment includes surgery , chemotherapy.
can tax deduction. if yes maximum amount.

Business & Finance Taxes India Next