Is 80DDB applicable for HIV treatment expense

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Is 80DDB applicable for HIV treatment expense

Hi,

I had been identified as HIV positive on 31st Aug 2017. I consulted my doctor at NARI (National AIDS Research Institute, Pune) and spent about Rs69000/_ in last financial year (2017-18) for medicines, as prescribed.

Can I claim income tax deduction under section 80DDB for the treatment? If yes, then do I need to ask doctor to provide any cerificate, as a proof ?

Also how much tax rebate can I get?

Kindly let me know.

Thanks.

Asked By: Anonymous 1 replies 0 helpful answers Last Updated: 6 months, 2 weeks ago
  • Anonymous

    Hi,

    I had been identified as HIV positive on 31st Aug 2017. I consulted my doctor at NARI (National AIDS Research Institute, Pune) and spent about Rs69000/_ in last financial year (2017-18) for medicines, as prescribed.

    Can I claim income tax deduction under section 80DDB for the treatment? If yes, then do I need to ask doctor to provide any cerificate, as a proof ?

    Also how much tax rebate can I get?

    Kindly let me know.

    Thanks.

  • Profile photo of Priyanka JhaverPriyanka Jhaver
    Moderator

    80DDB is applicable to the resident individuals who have incurred expenses towards treatment of specified diseases.

    Specified diseases or ailments

    The following diseases specified under rule 11DD qualify for tax deduction u/s 80DDB. However, the prescription in respect of the diseases or ailments is required from the specialists as mentioned below:

    • Neurological diseases where the disability level has been certified (prescription issued by Neurologist having ‘Doctorate of Medicine’ degree or equivalent qualification) to be of 40% and above:
      1. Dementia
      2. Dystonia Musculorum Deformans
      3. Motor Neuron Disease
      4. Ataxia
      5. Chorea
      6. Hemiballismus
      7. Aphasia
      8. Parkinsons Disease
    • Malignant Cancers (prescription issued by Oncologist having Doctorate of Medicine degree or equivalent qualification)
    • Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) (prescription issued by any specialist having a post-graduate degree in General or Internal Medicine or equivalent qualification)
    • Chronic renal failure (prescription issued by a Nephrologist / Urologist having Doctorate of Medicine degree or equivalent qualification)
    • Hematological disorders (prescription issued by a Hematologist having Doctorate of Medicine degree or equivalent qualification):
      1. Hemophilia
      2. Thalassaemia

    In case of any further details, you can refer to our blog. Link is as stated below

    https://www.hrblock.in/guides/section-80ddb-income-tax-deduction/

     

     

     

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