Confusion in IT section 80ddb and 80u
Friends had a fruitful discussion with @Maverickz sirg on the topic of 80 ddb https://www.desidime.com/discussions/tax-saving... now there is another similar section 80 u
https://cleartax.in/s/get-certificate-claiming-...
https://cleartax.in/s/section-80u-ded...on
I have confusion b/w the two. Copy paste from other website
There is a marked difference between claim of deduction u/s 80 DDB and 80U of the Income tax tax. Deduction under both the sections are related to disabled individuals. Whereas section 80 DDB entitles a person to claim deduction under the section if he or any of his relative is suffering from the specified disability, deduction u/s 80U is applicable where the person himself is suffering from the specified disability. Section 80U presupposes that the person claiming deduction under the section is himself suffering from the disability. Further, section 80DDB entitles a person to claim deduction only if he has actually spent amount towards the medical treatment of himself or his relative, deduction u/s 80 U is available from the income of the person suffering from disability whether he has spent any amount towards medical treatment of himself or not. It is a concession given to the person because of his diluted capacity to earn because of disability.
Under the circumstances the father of a disabled son who is suffering from specified disability can claim deduction from his income u/s 80 DDB up to the specified amount if he has actually spent amount on the medical treatment of his son but he cannot claim any deduction u/s 80 U from his income on account of disability of his son. If the son suffering from the specified disability is having any income in his own name and has actually spent amount on his medical treatment, he can claim deduction under both the sections 80 DDB and 80U.
Is the above post correct?
Case husband senior citizen, wife in 50’s, son in 30’s.son suffered stroke and had ataxia. he had no health insurance. All of them file itr, though very less as per their income.
Doubts
- What is main difference between 80ddb and 80 u?
- should son claim 80ddb or 80u section?
- should he claim 80u as he himself spent money? Now can his parents or one of them claim 80 ddb as given in second paragraph above?
- form 10l is not required https://www.webtel.in/image/1...df but they are planning to get it signed. Is it mandatory to get is signed by the govt hospital head? Cleartax link says it is not and it also says that 10l is not required. are details about the case on private hospital letterhead and bill sufficient to claim exemption?
- what is rule 11dd?
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sirg confusion is in this line
80U is irrespective whether u spend money or not and it is to be claimed by the person suffering from the disability. 80DDB is to be claimed only when the amount is spent.
Now as there was no insurance so for hospitalization, scanning etc.amount was paid in cash. Should son show this under section 80u and one of the parents in section 80ddb?
You have already answered the first 3 questions based on the excerpts provided from the website. 80U is irrespective whether u spend money or not and it is to be claimed by the person suffering from the disability. 80DDB is to be claimed only when the amount is spent.
Form 10I is not required, but a certificate is required for the treatment done to claim u/s 80DDB.
Rule 11D lays down the rules related to the list of diseases for which 80ddb can be claimed and rules on how to get the certificate or format for the claim