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

• 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 post-graduate degree in General or Internal Medicine or any equivalent degree, which is recognised by the Medical Council of India.

• 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.

Here are the specialists who can give certificate under 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 above).

• 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 employer -> such insurance or reimbursement received shall be subtracted from the deduction.

Amount allowed as a deduction

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

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

From FY 2015-16 onwards (Assessment Year 2016-17)

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

[This is as per Notification No.78 /2015/F. No.142/20/2015-TPL of the income tax department]