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. That is the max current that a cord and lug connected appliance can draw when plugged into a 15 amp circuit. This is probably why vacuum cleaners advertise drawing '12 amps'. In 210.23, it states that any one cord and plug connected appliance shall not exceed 80 of the circuits rating. 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 make a long story short, this is not true.
This can also be claimed on behalf of the dependents. If you like this section, click on this line and at the beginning of this section, on the blue line, you can vote by clicking Rate Thread at the right side and vote.
I dont think ‘place’ is a constraint here…Īn individual (less than 60 years of age) can claim upto Rs 40,000 for the treatment of specified critical ailments. 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. 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.
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