WebFeb 3, 2024 · Section 80DDB of income tax act 1961 provides deduction for medical treatment of specified diseases. This deduction can only be claimed if an individual or HUF has incurred expenses towards the maintenance and care of the designated ailments. Following diseases are covered under 80DDB deduction: The taxpayer can claim this … WebHence, if an assessee incurs expense on medical treatment of some particular ailments of Rs. 60,000/-, then he or she can claim a deduction of Rs. 40,000/- under Section 80DDB of the Income Tax Act. However, if the assessee has received Rs. 30,000/- from an insurance company against those expenses, then the amount he or she can claim under ...
Tax Deduction Under Section 80Dd of Income Tax Act Coverfox
WebFor the assessment year of 2024-23, the amount allowed under Section 80DDB income tax deductions is discussed below - ... Individuals who meet the criteria mentioned in this table can issue certificates under Section 80DDB and the 80DDB deduction diseases list-S.No. Disorders Included. Issuers of Certificate Under Section 80DDB deduction . 1. WebFeb 13, 2024 · This is a deduction that can be claimed under section 80DDB. The deduction is claimed from your gross total income before arriving at taxable income on which tax is levied. The reduction of taxable income (via deductions from gross total income) results in reduction of tax payable. However, to claim this deduction, the medical expenditure must ... cryptorchidism effects
Deduction under section 80DDB with FAQ - TaxGuru
WebDec 6, 2024 · The primary objective behind the introduction of Section 80DDB in the Income Tax Act of 1961 was to allow deduction of the expenses incurred by a person facing a particular stated disease from their taxable profit. The government of India has prescribed some particular diseases, and if assesses incur expenses for those diseases, then they … WebMar 5, 2024 · How to claim a deduction under Section 80DDB. Here are the steps to claim a deduction under Section 80DDB of the Income Tax Act. Step 1: Maintain a record of all … WebSection 80DD differs from Section 80DDB in the maximum deduction amount. The deduction amount for normal patients and senior citizens under Section 80DDB is Rs.40,000 and Rs.1 lakh, respectively. While the amount for normal and severe disability under Section 80DD is Rs.75,000 and Rs.1.25 lakh, respectively. dutch days richfield pa