Can I make deductions from income tax for my mother's treatment

How come you are paying 50% tax?

Secondly if your mother is dependent on you and she has been cured for any of below mentioned disease and you have proper prescription and you haven't received any insurance money you can claim upto 1 lakh deduction from your taxable income.

The diseases are:

Neurological Diseases where the disability level has been certified to be of 40% and 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.

Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you

Dear sir

U can claim deduction under various section of income tax act 1961.

But since I don’t know the purpose of surgery then it is difficult to guide you that’s why I am sharing a link u can refer that

https://www.paisabazaar.com/tax/section-80dd-80ddb-80u/

plus if u want to save tax then there are other ways as well to save tax but for that I need to review your salary structure.

if u need further assistance then we will help u on same. U can contact me via phone consultation.

Please rate 5 & provide valuable feedback for improvement of my answer.

- We need more information to give the correct reply. Deduction depends on many factors sch as age of mother, nature of disease etc. It is advisable to take phone consultation.

Hi

No, entire of such expenses are not deductible. Only deduction in respect of health insurance premium is available under section 80D and preventive health check up of 5000 in 80D.

Additionally, deduction is available under section 80DDB with cap of 40000 / 100000 according to age provided the treatment is of specified diseases.

Hello,

You can claim deduction u/s. 80D/80DD/80DDB/80U depending upon various details whether your mother had insurance, the dependency of your mother, disease details, covered under these sections, etc. You need to provide more details on the above points.

I hope this answer satisfies your requirements.

Regards,

CA Hunny Badlani

As mentioned above if the diseases is being covered above and you have medical certificate and everything you can claim upto 1 lakh as deduction from your income if you she is a senior citizen.

If this disease causes 40% or more disability then you can claim deduction upto 1 lacs under sec 80DDB.

Dear Sir,

Hope you are doing well !!

80DDB deduction is only available for specified diseases with the max cap of INR 40000/100000.

It is advisable to take a phone consultation for detailed discussion.

- Yes you can claim deduction u/s 80DDB upto Rs.1 lacs. You need to retain prescription and certificate  from the MD.

- You can also claim deduction u/s 80DD upto Rs.75k.  Prescription and certificate will be required.

Yes you can get a certificate from any of the experts who is treating even if she is being treated in private hospital.

However I didnt find your mothers disease in that list so do accordingly.

The certificate should contain: the name and age of the patient, name of the disease or ailment along with the name, address, registration number and the qualification of the specialist issuing the prescription

Please go through the below link:

https://cleartax.in/s/get-certificate-claiming-deduction-section-80ddb

- Certificate related to the surgery and the nature of disease.

Deduction u/s. 80DDB would be available up to Rs. 40,000/1,00,000 depending upon whether your mother is a senior citizen.

You can also claim deduction u/s. 80DD up to Rs. 75,000 if the disability is more than 40%.

In both cases, a certificate would be required.

Yes, Private hospitals can provide the certificate. The format is available online.

Section 80DDB covers the following diseases:

1. Neurological Diseases as identified by a specialist ,where the level of disability has been certified to be of 40% and above and covers Dementia, Dystonia Musculorum Deformans, Chorea, Motor Neuron Disease, Ataxia, Aphasia, Parkinson’s Disease and Hemiballismus.
2. Malignant Cancer
3. AIDS- Acquired Immuno-Deficiency Syndrome
4. Chronic Renal failure
5. Hematological disorders like Hemophilia or Thalassaemia.

Rule 11DD explains the requirements as follows:

11DD . (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,—

(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.

[ (2) The prescription in respect of the diseases or ailments specified in sub-rule (1) shall be issued by the following specialists:—

(a)

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;

(b)

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;

(c)

for diseases or ailments mentioned in clause (iii) of sub-rule (1) – any specialist having a post-graduate degree in General or Internal Medicine, or any equivalent degree which is recognised by the Medical Council of India;

(d)

for diseases or ailments mentioned in clause (iv) of sub-rule (1) – a Nephrologist having a Doctorate of Medicine (D.M.) degree in Nehprology 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;

(e)

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 recognised by the Medical Council of India :

Provided that where in respect of any diseases or ailments specified in sub-rule (1), the patient is receiving the treatment in a Government hospital, the prescription may be issued by any specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine or any equivalent degree, which is recognised by the Medical Council of India.]

[ (3) The prescription referred to in sub-rule (2) shall contain the name and age of the patient, name of the disease or ailment along with the name, address, registration number and the qualification of the specialist issuing the prescription:

Provided that where the patient is receiving the treatment in a Government hospital, such prescription shall also contain the name and address of the Government hospital.]

The certificate is first applied online. You may refer this link for details.

https://wecapable.com/hospitals-process-apply-disability-certificates/