Disability certificate (Section 80DDB)

Q & A Forum › Category: Tax Planning › Disability certificate (Section 80DDB)

Saurabh asked 9 years ago

Hi Sreekanth, I have a query related to claiming of deduction under section 80DD. My father is handicapped (blindness > 90%). But the certificate we have from a govt hospital is listing 75%. Certificate was created long back. As per different articles on the net, i could see that following people are eligible to provide disability certificates:

Neurologist having a degree of Doctor of Medicine (MD) in Neurology (or, in case of children, a Pediatric Neurologist having an equivalent degree)
a Civil Surgeon or Chief Medical Officer (CMO) of a government hospital

I have following queries: Does that mean that any private practitioner neurologist doctor can provide this sort of certificate? Is it mandatory to create these certificates from the place of your residence only.

3 Answers

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Sreekanth Staff answered 9 years ago

Hi, To claim Tax deductions under Section 80DDB, it is mandatory for an individual to obtain ‘Doctor Certificate’ or ‘Prescription’ from a specialist working in a Govt hospital only. This condition causes undue hardship to the persons intending to claim tax deduction. So, CBDT (Central Board of Direct Taxes) has issued a notification (2015-16) relaxing this condition. Specialist Doctors working in Private hospitals also can issue a ‘certificate / prescription’ now. I dont think 'place' is a constraint here... About Section 80DDB : Section 80DDB An individual (less than 60 years of age) can claim upto Rs 40,000 for the treatment of specified critical ailments. This can also be claimed on behalf of the dependents. The tax deduction limit under this section for Senior Citizens is Rs 60,000 and for very Senior Citizens (above 80 years) the limit is Rs 80,000. To claim Tax deductions under Section 80DDB, it is mandatory for an individual to obtain ‘Doctor Certificate’ or ‘Prescription’ from a specialist working in a Govt or Private hospital. For the purposes of section 80DDB, the following shall be the eligible diseases or ailments:

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) Parkinson’s Disease

Malignant Cancers
Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;
Chronic Renal failure
Hematological disorders
1. Hemophilia
2. Thalassaemia

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Saurabh answered 9 years ago

Thanks Shreekanth.
My father is suffering from more that 90% disability due to Glaucoma. So the eye specialist to who he is getting treatment can provide this certificate or some neurologist only can provide the same (as mentioned on some portals like https://goo.gl/P2Q8t4

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Sreekanth Staff answered 9 years ago

Hi,
I believe that the concerned doctor who is treating your father can provide the applicable certificate.

The latest notification says 'specialist qualified doctors' (pvt or govt) can issue certificates.