Question ID : 41042

DEDUCTION UNDER SECTION-80DDB OF I.T. ACT, 1961

Dear Members, I have a query, whether Interstitial lung disease (ILD) are eligible for deduction under Sec-80DDB or not. I am trying to find out this disease in Rule-11DD but I am unable to find the exact name of disease. If anyone know about this, please comment.

Answer ID : 81112

Hi Neha, According to me , Interstitial lung disease (Pulmonary fibrosis) does not fall under section 80ddb read with rule 11dd as the specified disease are either neurological ,for cancer, AIDS ,chronic renal failure ,Hematological disorders (i)Hemophilia ; (ii)Thalassaemia. for safer side and for better opinion you can ask a doctor to confirm whether Interstitial lung disease (Pulmonary fibrosis) is another name of Hemophilia or Thalassaemia. According to me they are seperate. Thanks and Regards

Answer ID : 81143

I agree with views expressed CA Sharma. However, as you might have observed Rule 11DD(2) says, the prescription in respect of the diseases or ailments shall be issued by Specialists mentioned that Rule. Hence consult the Specialists and obtain their opinion on the subject, since they are professionals in their field.

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