Medical treatment deduction: requires specialist certificate and is reduced by insurance or employer reimbursement. Section 80DDB allows a resident assessee to deduct amounts actually paid for specified medical treatments for the assessee, a dependant, or an HUF member, limited to the lesser of the amount paid and a statutory ceiling, with a higher ceiling where the patient is a senior citizen. The deduction requires a prescribed specialist's certificate from a Government hospital and must be reduced by any insurance proceeds or employer reimbursement for the treatment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Medical treatment deduction: requires specialist certificate and is reduced by insurance or employer reimbursement.
Section 80DDB allows a resident assessee to deduct amounts actually paid for specified medical treatments for the assessee, a dependant, or an HUF member, limited to the lesser of the amount paid and a statutory ceiling, with a higher ceiling where the patient is a senior citizen. The deduction requires a prescribed specialist's certificate from a Government hospital and must be reduced by any insurance proceeds or employer reimbursement for the treatment.
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