Section 80DDB – How to Get a Certificate for Claiming Deduction under Section 80DDB

Taxpayers who have dependents with specified diseases write to us inquiring about how to get a certificate for claiming deduction under section 80DDB on their income tax return. This has been discussed below:

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
• Allowed 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.

How and from whom to take this certificate

(Refer Rule 11DD of the Income-tax Rules)

• 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).
• Certificate in Form 10I is no longer required.
• The certificate must have
  • 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 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 name and address of the hospital.

List of diseases and the specialists who can give certificate under section 80DDB

Amount allowed as a deduction

From FY 2018-19 onwards (Assessment Year 2019-20 Onwards)

• 40,000/- or the amount actually paid, whichever is less.
• In the case of a senior citizen and super-senior citizen, Rs.1,00,000 or amount actually paid, whichever is less.

From FY 2015-16 to FY 2017-18 (Assessment Year 2016-17 to Assessment Year 2018-19)

• 40,000/- or the amount actually paid, whichever is less.
• In the case of senior citizen Rs, 60,000 or amount actually paid, whichever is less.
• For very senior citizens Rs 80,000 is the maximum deduction that can be claimed.

For FY 2014-15 (Assessment Year 2015-16)

• Rs 40,000/- or the amount actually paid, whichever is less.
• In the case of a senior citizen, Rs 60,000 or amount actually paid, whichever is less.

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.

Frequently Asked Questions (FAQs)

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.

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