Specified Diseases and Ailments for the purpose of Deduction U/S 80DDB – Rule 11DD

Specified Diseases and Ailments for the purpose of Deduction under section 80DDBSub-Rule 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,—

  • Dementia ;
  • Dystonia Musculorum Deformans ;
  • Motor Neuron Disease ;
  • Ataxia ;
  • Chorea ;
  • Hemiballismus ;
  • Aphasia ;
  • Parkinsons Disease ;  

(ii)       Malignant Cancers ;

(iii)      Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;

(iv)      Chronic Renal failure ;

(v)       Hematological disorders :

  • Hemophilia ;
  • Thalassaemia.

Sub-Rule 2: The certificate in respect of the diseases or ailments specified in sub-rule (1) shall be issued by the following specialists working in a Government hospital—

  1. 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;
  2. 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;
  3. for diseases or ailments mentioned in clause (iv) of sub-rule (1) – 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;
  4. 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 recognized by the Medical Council of India :

Provided that where in respect of any diseases or ailments specified in sub-rule (1), no specialist has been specified or where the specialist specified is not posted in the Government hospital in which the patient is receiving the treatment, such certificate, with prior approval of the Head of that hospital, may be issued by any other specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine, which is recognized by the Medical Council of India.

(3) The certificate from the prescribed authority to be furnished along with the return of income shall be in Form No. 10-I.

13 thoughts on “Specified Diseases and Ailments for the purpose of Deduction U/S 80DDB – Rule 11DD

    1. Shri Satish Nagesh

      Respected sir Whether medical expenses for By Pass Surgery (CABG) is covered under Rule 80 DDB for Income Tax benefit .

      Reply
    1. Aanandan cv

      My mother is in treatment for Parkinson’s disease. A private doctor. (DM). Neurologist. give a certificate without percentage. Can l clim under 80ddb

      Reply
  1. S Krishna Murty

    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.

    Reply
  2. Dr S N Sharma

    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.

    Reply
  3. Devendra agrawal

    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

    Reply
  4. D L BABU

    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

    Reply

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