• I am an income taxpayer. My father stays with me and he suffers from Parkinson's Syndrome. Under section 80DDB, there is a provision to claim medical benefits of up to Rs 1 lakh towards expenditure on illness. What is the procedure of getting this relief and what are the documents required?

Alok K. Gupta, email

• Rule 11DD of the income tax rules lists the eligible diseases for deduction under section 80DDB. Parkinson's disease is an identified illness under neurological ailments. As your father is a dependant, you are eligible to claim deduction, provided the disability level has been certified at 40 per cent and above. To claim deduction, you will require a certificate from a neurologist with a Doctorate of Medicine degree or an equivalent degree recognised by the Medical Council of India. Note that the limit of Rs 1 lakh under section 80DDB limit is applicable from April 1, 2019.

PPF for non-residents

• In view of the recent changes in thePPF scheme, will NRIs be allowed to extend their PPF account for a tranche of five years after maturity?

Asok Kumar Dasgupta, email

• Under Rule 3, subsection 3 of the PPF Scheme 1968, an NRI will not be allowed to open a PPF account. From October 3, 2017, the scheme was amended under which if the residency status of the subscriber changes during the tenure, the account shall be deemed to be closed from the day the subscriber becomes a non-resident. Moreover, the subscriber will only receive interest at a rate similar to post office savings bank rate. The department of economic affairs, through a memorandum dated February 23, 2018, decided to keep the October 2017 notification in abeyance till further order. This means NRIs will be allowed to run their PPF accounts till maturity, that is 15 years. An NRI can't opt for an extension.

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