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Section 80DDB of Income Tax Act: Deduction Limit, Diseases Covered, Claim Deduction & Certificate

By Mohammed S Chokhawala

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Updated on: Jul 31st, 2024

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5 min read

Taxpayers who have dependents with specified diseases write to us inquiring about how to claim deduction on their income tax return. Section 80DDB permits a tax deduction for expenses related to the treatment of certain diseases for oneself, one's spouse, dependent children, dependent parents, and dependent siblings. The diseases eligible for this deduction are outlined in Rule 11DD of the income tax regulations.

This deduction comes with specific conditions and is limited to a maximum amount. Here are the important details about Section 80DDB.

Details of Deduction Allowed under section 80DDB

Deduction under section 80DDB is allowed for medical treatment of a dependant who is suffering from a specified disease (listed in the table below).

  • Can be claimed by an Individual or HUF.
  • Cannot be claimed by corporates or any other entity.
  • Allowed only to Resident Indians.
  • When taxpayer has spent money on treatment of the dependant.
  • Dependant shall mean spouse, children, parents and siblings.
  • In case the dependant is insured and some payment is also received from an insurer or reimbursed from an employer, such insurance or reimbursement received shall be subtracted from the deduction.

Amount Allowed as Deduction

Financial Year 

Individuals < 60 years 

Senior Citizen 

Super Senior Citizen

 

FY 2018-19 and onwards 

Rs 40,000 or the amount actually paid, whichever is less.

Rs.1,00,000 or the amount actually paid, whichever is less.

 

Rs.1,00,000 or the amount actually paid, whichever is less.

 

FY 2015-16 to FY 2017-18

Rs 40,000/- or the amount actually paid, whichever is less.

Rs, 60,000 or the amount actually paid, whichever is less.

 

Rs, 80,000 or the amount actually paid, whichever is less.

 

FY 2014-15

Rs 40,000/- or the amount actually paid, whichever is less.

Rs 60,000 or the amount actually paid, whichever is less.

 

Rs 60,000 or the amount actually paid, whichever is less.

 

For example, if an individual incurred an expenditure of Rs. 80,000 in FY 2024-25 for a specified disease for which he received a sum of Rs. 30,000 from an insurance company, he can claim only Rs.10,000 under the section (Rs.40,000 less the amount received by way of insurance, Rs.30,000). 

Further, in the case of a senior citizen, an individual can claim Rs.70,000 (Rs.1,00,000 - Rs.30,000) under the same circumstance stated above since the prescribed limit for senior citizens under the section is Rs.1,00,000.

Let us look at another example, if a taxpayer has incurred an expenditure of Rs.80,000 in FY 2024-25 in medical treatment & he has received Rs.60,000 from an insurer, then he will not be eligible to claim the deduction since the insurance amount exceeds the threshold limit of Rs.40,000.

Similarly, if he is a senior citizen, he will be eligible for a deduction of Rs. 20,000 (Rs.80,000- Rs.60,000) only in such a case.

Things to Remember while Claiming Deduction under Section 80DDB

  • For individual assesses, dependents include the spouse, children, parents, brothers, and sisters of the individual.
  •  In the case of a Hindu undivided family (HUF), a dependant is a member of the family.
  • To claim the deduction, it is mandatory to obtain a certificate. The certificate can be obtained from various specialists depending on the type of disease, such as a neurologist, oncologist, urologist, haematologist, immunologist, or any other relevant specialist.
  • If the assessee receives reimbursement for the medical expenses from insurance or their employer, they cannot claim the entire amount as a deduction. The eligible deduction amount will be the deduction available minus the reimbursement amount. This is to ensure that the assessee does not benefit from both reimbursements and a deduction on the same amount.

To summarise, an individual or an HUF can avail deduction on the medical expenses incurred by them on the prescribed diseases up to Rs.40,000 or Rs.1,00,000 as the case may be.

How to Obtain the Certificate for the Disease for Section 80DDB Deduction?

  • The certificate can be taken from a Specialist as per the table below.
  • Patients getting treated in a private hospital are not required to take the certificate from a government hospital.
  • Patients receiving treatment in a government hospital have to take the certificate from any specialist working full-time in that hospital. Such specialist must have a postgraduate degree in General Medicine or an equivalent degree, which is recognized by the Medical Council of India (MCI).
  • A certificate in Form 10-I is no longer required.
  • The certificate must have the following - 
    • name and age of the patient
    • name of the disease or ailment
    • name, address, registration number and the qualification of the specialist issuing the prescription
    • If the patient is receiving the treatment in a Government hospital, it should also have the name and address of the Government hospital.

What Should be Mentioned in the Certificate? 

The certificate should include the following details to ensure completeness - 

  • Patient's name and age
  • Name of the disease or ailment
  • Name, address, and registration number of the specialist issuing the certificate
  • Qualifications of the specialist
  • If the patient is receiving treatment in a Government hospital, the certificate should also include the hospital's name and address.

List of Diseases and the Specialists who can give Certificate under Section 80DDB

Serial No

Disease

Certificate to be taken from  

(i)

Neurological Diseases where the disability level has been certified to be of 40% and above — 

(a) Dementia 

(b) Dystonia Musculorum Deformans 

(c) Motor Neuron Disease 

(d) Ataxia 

(e) Chorea 

(f) Hemiballismus 

(g) Aphasia 

(h)Parkinsons Disease

Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology 

or 

any equivalent degree, which is recognised by the Medical Council of India

(ii)

Malignant Cancers

Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology

or 

any equivalent degree which is recognised by the Medical Council of India

(iii)

Full Blown Acquired Immuno-Deficiency Syndrome (AIDS)

any specialist having a post-graduate degree in General or Internal Medicine,

or 

any equivalent degree which is recognised by the Medical Council of India

(iv)

Chronic Renal failure

a Nephrologist having a Doctorate of Medicine(D.M.) degree in Nephrology 

or 

a Urologist having a Master of Chirurgiae(M.Ch.) degree in Urology 

or 

any equivalent degree, which is recognised by the Medical Council of India

(v)

Hematological disorders 

(i) Hemophilia 

(i) Hemophilia 

(ii) Thalassaemia

a specialist having a Doctorate of Medicine (D.M.) degree in Hematology 

or 

any equivalent degree, which is recognised by the Medical Council of India

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Frequently Asked Questions

Can I claim deduction of the maximum amount allowed u/s 80DDB?

No, you can claim deduction only for the expense actually incurred.

Can I claim deduction for sections 80DD and 80DDB together?

Yes, they can be availed subject to certain conditions.

Can I claim deduction for my root canal treatment?

No, dental treatments are out of scope of the specified diseases.

Is paralysis eligible for deduction u/s 80DDB?

Yes it is eligible, as neurological diseases are included in the list of specified diseases.

What are the details to include in this certificate?

Details including your name, address, age, name of the disease, qualifications of the specialist, and the hospital where the patient was treated.

Is there any proof required for 80DDB?

It is mandatory to have a proof of the medical certificate to claim the deduction under section 80DDB.

Can I claim my parents medical bill under section 80DDB?

Deduction under section 80DDB can be claimed only for the medical expenses incurred on himself/ a dependent. Income tax defines dependent as the assessee's spouse, his children, parents, sisters or brothers.

About the Author

I'm a chartered accountant, well-versed in the ins and outs of income tax, GST, and keeping the books balanced. Numbers are my thing, I can sift through financial statements and tax codes with the best of them. But there's another side to me – a side that thrives on words, not figures. Read more

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Quick Summary

Taxpayers can claim deductions on their income tax return through Section 80DDB for specified diseases treatment. The deduction is subject to specific conditions and has a maximum limit, which varies based on the financial year and the age group of the individual. To claim the deduction, a certificate from a specialist is required, and if medical expenses are reimbursed, the deduction amount will be adjusted. The diseases, eligibility criteria, and documentation requirements are outlined clearly in the regulations.

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