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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 12th, 2024

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3 min read

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 to obtain 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 10-I 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

Serial NoDiseaseCertificate 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 CancersOncologist 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 failurea 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

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.

For example, if an individual has incurred an expenditure of Rs. 80,000 in respect of a specified disease for which he has 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 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 the 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.

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.

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.

Related Articles

  1. Deductions under section 80 to 80C
  2. Section 80U
  3. Section 80G and 80GGA
  4. Section 80TTA
  5. Section 80TTB
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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.

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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