Deduction for Medical Expenses under Sec 80DDB.

To                                                                               Date: 26-8-10.

Shri Pranav Mukherji,

Hon. Minister of Finance, Government of India,

North Block, New Delhi-110 011.

Dear Sir,

Sub: Rules under Income Tax Act, 1961 & proposed Direct Tax Code- Relief to Senior Citizens.

As per Sec 80 DDB & Rule 11 DD of the Act, deduction for expenditure on medical treatment on specified diseases is permissible to the extant of Rs 60000 to Senior Citizens for self & dependant relative. In specified diseases, 5 diseases as under are covered:-

Neurological Diseases ii) Malignant Cancers (iii) Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) (iv) Chronic Renal failure (v) Hematological disorders.

As Senior Citizens also suffer from other chronic diseases like heart problems, hyper tension, diabetes etc and have to spend a lot of money on costly medicines every month, bye pass, dialysis etc, it is requested that all chronic diseases may please be included in Rule 11 DD and proposed Rules under Direct Tax Code. The procedure laid down in this Rule for obtaining Certificates etc is also complicated and may be simplified.

Looking to the price of medicines for the medicines for these chronic diseases, the present limit of Rs 60000 may be suitably increased and separate limit for non-earning spouse may kindly be considered sympathetically.

I shall be thankful, if necessary action is taken very early and prompt reply given in terms of para 66 of Manual of Office Procedure at an early date.