surinder (engineer) 02 April 2014

It deduction for cancer treatment for mother

sir
my mother had been operated for Squamous cell carcinoma at Rajiv Gnadhi cancer hopital delhi.
first surgery on 6-8-2013
radiotherapy on 7-11-2013
second surgery on 16-2-2014

we are 3 brothers who manadged the finance collectively and total expenditure till date is approx 12 lakhs.

all 3 brothers are employees and income tax payee.

all expances has been done from bank accounts by swipe (total white money)and cash from bank accounts.

my Qus: how we all 3 brothers can have the IT exemption under clause 80DDB or others..

please suggest...

thanks in advance

surinder mittal
0947583939

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7 Replies

sreekanth (Assistant Manager- Taxation) 02 April 2014

Dear Sudhir,

Unfortunately the section 80DDB has limit on expenditure. So you cant claim complete expenditure.

The Claim can be max Rs.40,000 and Rs. 60,000 in case of Senior Citizen

So you can claim deduction of Rs.60,000

Refer section analysis of section 80DDB on https://www.exploreincometax.com/Indian-Income-tax-Act-1961/Section-80DDB

Secondly this is a Deduction for 'Expenditure incurred on specified dieseases of DEPENDANT PERSON'

In case of Individual dependant can be Spouse, Children , parents WHO ARE WHOLLY OR MAINLY DEPENDED FOR SUPPORT AND MAINTANANCE.

So primafacie your mother could have been depended on one of Your Brothers for her support and maintanance,. then he alone can claim this.

Alternatively you may argue that she is dependant on 'ALL Three sons' ,, THEN this an Arguable Point. You need check for any earlier caselaws decided if any on this matter.

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Kumar Doab (FIN) 02 April 2014

Mr. Srekanth is absolutely right.

Refer Rule 11DD; and obtain certificate in FormI01 from Oncologist. The Oncologist can clarify that Squamous cell carcinoma is a malignant cancer, for easy understanding and reference of IT authority.

Your Income Tax Lawyer can help you further.