Home / Media  / Quotes

Are there any tax exemptions for the treatment of mental health issues?

I work in the mid-level management of a private firm. My husband had to quit his job due to mental health issues, due to which the household income has reduced drastically. I would like to know if there are any tax exemptions for people with such issues. Do I need to file his ITR if there was no income in the last financial year?

Amit Maheshwari, Partner, AKM Global: As per the provisions of Section 80DDB of the Income-tax Act, a resident in India can claim a deduction for the expenses incurred on the medical treatment of a taxpayer, or a dependent spouse, for specified diseases, as mentioned in Rule 11DD of the income tax rules. As far as filing the income-tax return for your husband is concerned, it is not mandatory if his total income was below the basic exemption limit, which is currently Rs 2.5 lakh.

Please click here to view the full story on ET Wealth.