What Are The Diseases Covered Under Section 80DDB?

As per Rule 11DD of the I T Act , following diseases or ailments are covered

(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.

Who are prescribed authorities to issue certificate ?

1. Neurological Diseases , 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.
2. Malignant Cancers- 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.
3. Chronic Renal failure- a Nephrologist having a Doctorate of Medicine (D.M.) degree in Nephrology 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;
4. Hematological disorders- 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 :
5. For diseases for whoch no authority prescribed or prescribed authority is not vailable/posted - In that case ,certificate, with prior approval of the Head of that Government hospital in which the patient is receiving the treatment, , may be issued by any other specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine, which is recognised by the Medical Council of India.

Form
The prescribed Form is 10-I which can be downloaded from here.

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Where Can I Get The Prescribed Form For Disability Certificate For 80DD or 8DDB or 80U?

Three sections under I T Act prescribes for deduction on account of medical reasons. Section 80DD,80DDB and 80U . Two important points need mention

1. Although these sections still state that such certificate should be attached with the return of income, the return itself from Asst Yr 2007-08 has gone under a total change and no documents are to be enclosed with the return. This must be unintended confusion by law makers. In due course , there may be amendment to these provisions .However, in any case I feel you will have to get these ailments certified and then claim the deduction. The certificates should be preserved with you for future requirements, if ever department wants to see it.

2. The Rule 11A of IT Rule under Sub-rule 2 prescribes "

(2) For the purposes of sub-section (4) of section 80DD and sub-section (2) of section 80U, the assessee shall furnish along with the return of income, a copy of the certificate issued by the medical authority,—

(i) in Form No. 10-IA-, where the person with disability or severe disability is suffering from autism, cerebral palsy or multiple disability; or

(ii) in the form prescribed vide notification No. 16-18/97-NI.1, dated the 1st June, 2001published in the Gazette of India, Part I, Section 1, dated the 13th June, 2001 and notification No. 16-18/97-NI.1, dated the 18th February, 2002 published in the Gazette of India, Part I, Section 1, dated the 27th February, 2002 and notified under the Guidelines for evaluation of various disabilities and procedure for certification, keeping in view the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), in any other case.

Thus for 80DD , there are two set of forms . One is the form 10-IA which is given in I T Rule . You can get it from here. The other is for most of the other disabilities defined in the aforesaid notification published in the Gazette of India .It can be downloaded from here . In this notification , under Annexure B , following two types of forms are provided - one for mental retardation and other of other types of disabilities.Those two forms are given below

A. Form for Mental Retardation

Certificate of mental retardation for Government benefits

This is to certify that Shri/Smt./Kum........................... Son/Daughter of ................................... of Village/Town/City .................. with particulars given below :—

(a) Age

(b) Sex

(c) Signature/Thumb impression

Categorisation of mental retardation Mild/Moderate/Severe/Profound

Validity of the Certificate : Permanent

Signature of the Government

Doctor/Hospital with seal

Chairperson Mental Retardation

Certification Board

Recent Attested Photograph showing the disability affixed here.

Dated :

Place :

B. For all other disabilities

Standard Format of the Certificate

Name & Address of the Institute/Hospital issuing the certificate

Certificate No. ........................ Date ..........................

Certificate for the persons with disabilities

This is to certify that Shri/Smt/Kum.......................... son/wife/daughter of Shri ............................ Age ..................... old male/female, Registration No. ....................... is a case of ............................ He/She is physically disabled/visual disabled/speech & hearing disabled and has ..........................
% (....................... per cent) permanent (physical impairment/visual impairment/speech & hearing impairment) in relation to his/her ............................

Note :—

1. This condition is progressive/non-progressive/likely to improve/not likely to improve.*

2. Re-assessment is not recommended/is recommended after a period of .......................... months/years.*

*Strike out which is not applicable.

Sd/- Sd/- Sd/-

(Doctor) (Doctor) (Doctor)

Seal Seal Seeal

Signature/Thumb impression

of the patient.

Countersigned by the

Medical Superintendent/CMO/Head of

Hospital (with seal)

Recent Attested Photograph

showing the disability affixed

here.

80DDB

In case of deduction 80DDB , the disease covered are given in Rule 11DD which is given here .The form for deduction u/s 80DDB can be downloaded from here .

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