Deduction Under Section 80DDB for Medical Treatment as per the Income Tax Rules 11DD, With Automated Form 16 Part A&B and Part B for the Financial Year 2016-17

Click here to Download Automated new amended Format of Form 16 Part A&B and Part B for the Financial Year 2016-17 & Assessment Year 2017-18

At a Glance Under Section 80DDB for Medical Treatment as per the Income Tax Rules 11DD:-

The deduction u/s 80DDB is available if the expenses for the medical treatment of specified disease or ailment is incurred by assessee on himself or on dependent. The specified disease for the purpose of section 80DDB is prescribed in Rule 11DD as under:- 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 ;    

(i) Malignant Cancers;    

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

(iii) Chronic Renal failure ;    

(iv) Hematological disorders :    

(v) Hemophilia ;    

(vi) Thalassaemia.

The amount of deduction allowable under section 80DDB is the expenditure actually incurred or Rs. 40,000/- (Rs.80,000/- for senior citizen) whichever is lower. 

Click here to Download Automated new amended Format of Form 16 Part  B for the Financial Year 2016-17 & Assessment Year 2017-18