Taxpayers who have dependants with specified diseases write to us to ask how to get a certificate for claiming deduction under section 80DDB in their income tax return. The income tax department has recently released a notification for this purpose.

How and from Whom to take this certificate:

  • 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

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

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]

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