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

1. 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 post-graduate degree in General or Internal Medicine or any equivalent degree, which is recognized 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 –

2. 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).

a. Can be claimed by an Individual or HUF

b. Allowed to Resident Indians

c. When taxpayer has spent money on treatment of the dependant

d. Dependant shall mean spouse, children, parents and siblings

e. In case the defendant 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.

3. Amount allowed as a deduction

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

• Rs 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.

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.

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

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