Section 80DDB – Income Tax benefit for your Medical Treatment

Section 80DDB is applicable to an individual and HUF with effect from first of April 2004. Under Section 80DDB, an individual or HUF can claim tax deduction up to a maximum amount of Rs. 40, 000 for medical treatment expenses paid during the previous year. In the case of senior citizen the deduction amount can go up to Rs. 60, 000.

Who are eligible for tax deduction on medical treatment – Section 80DDB

Following persons are eligible to claim tax deduction under section 80DDB for their medical treatment subject to fulfillment of other terms and conditions;

  • A salaried or self employed person and any other individual taxpayer.
  • HUF

To claim tax deduction under section 80DDB for medical treatment, the taxpayer is to be a resident in India.

A foreign citizen who is resident in India can also take tax benefit of section 80DDB as this section will be applicable to them as well.   

Persons for whom Medical expenses are to be incurred – Section 80DDB

To claim tax deduction under section 80DDB, medical expenses are to be incurred for medical treatment of;

  • The taxpayer himself or
  • Wholly dependent spouse,  Children, Parents, Brothers and Sisters of the taxpayer or any of them

In case of a HUF, medical expenditures are actually to be incurred and paid for the medical treatment of any member of the HUF family. If HUF claimed exemption for the medical treatment then members of such HUF can not claim tax deduction under section 80DDB for the same amount.

Tax Deduction Limit – Section 80DDB

Section 80DDB – Income Tax benefit for your Medical TreatmentA maximum tax deduction of Rs. 40, 000 can be claimed under section 80DDB. If taxpayer has incurred a lesser amount towards medical treatment then such lesser amount will be allowed as income tax deduction i.e. the amount of tax deduction under section 80DDB is Rs. 40, 000 or the amount actually paid which ever is lower.

If amount paid with respect to taxpayer or dependent spouse, children, parents, brothers and sisters of such taxpayer or any of them who is a senior citizen then tax deduction under section 80DDB can be claimed upto Rs. 60, 000 i.e. the available amount of tax deduction under section 80DDB is Rs. 60, 000 or the amount actually paid which ever is lower.

A senior citizen is a person who is resident in India and who is at least 60 years of age at any time during the previous year.

Other conditions to claim tax deduction – Section 80DDB

  • To claim tax deduction under section 80DDB for medical treatment you have to actually paid such amount during the previous year for the medical treatment of specified disease or ailment as prescribed by the board.
  • To claim the benefit of section 80DDB, the tax payer has to get a certificate in the prescribed form from a neurologist, an oncologist, a urologist, a hematologists, an immunologist or such other specialist as many be prescribed, working in a Government Hospital. As per the new law, to claim tax deduction under section 80DDB for medical treatment, the taxpayer is not required to submit the certificate to income tax department. Instead he has to keep the certificate with him and in case asked by the assessing officer then such certificate need to be produced before the assessing officer.
  • Tax deduction claimed under section 80DDB will be reduced by the amount received under insurance from an insurer or reimbursed by an employer.

FAQ on Section 80DDB – Tax Deductions for Medical Treatment

Section 80DDB – Income Tax benefit for your Medical TreatmentWhat are the specified diseases and ailments for the purpose of deduction under section 80DDB of income tax act, 1961?

For the purposes of section 80DDB, the following shall be the eligible diseases or ailments:

(i)                 Neurological Diseases where the disability level has been certified to be of 40% and above,—

  • Dementia ;
  • Dystonia Musculorum Deformans ;
  • Motor Neuron Disease ;
  • Ataxia ;
  • Chorea ;
  • Hemiballismus ;
  • Aphasia ;
  • Parkinsons Disease ;

(ii)               Malignant Cancers ;

(iii)             Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;

(iv)             Chronic Renal failure ;

(v)               Hematological disorders :

(vi)             Hemophilia ;

(vii)           Thalassaemia.

To know more on specified diseases under section 80DDB please read our article on rule 11DD of IT Act.

Who can issue a certificate under section 80DDB of income tax act?

Following persons can issue certificate to claim income tax deduction under section 80DDB for medical treatment;

For Neurological Diseases – a Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognized by the Medical Council of India

For Malignant Cancers  – an Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology or any equivalent degree which is recognized by the Medical Council of India

For Chronic Renal failure  – a Nephrologists 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 recognized by the Medical Council of India;

For Hematological disorders – a specialist having a Doctorate of Medicine (D.M.) degree in Hematology or any equivalent degree, which is recognized by the Medical Council of India

Provided that where in respect of any diseases or ailments specified in sub-rule (1), no specialist has been specified or where the specialist specified is not posted in the Government hospital in which the patient is receiving the treatment, such certificate, with prior approval of the Head of that hospital, may be issued by any other specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine, which is recognized by the Medical Council of India.

Format of the Certificate that need to be obtained from a doctor to claim deduction under section 80DDB

I have incurred Rs. 30, 000 as medical expenses for my grand father on Chronic Renal Failure. Can I claim it as tax deduction under section 80DDB?

No, you are not eligible for this deduction as section 80DDB does not allow any payment for medical treatment of grand father as deduction.

I am a NRI and have incurred Rs. 24, 000 as medical expenses for medical treatment of my dependent mother who is suffering from Hematological disorders. Can I claim this amount as income tax deduction under section 80DDB against my taxable income that I am generating in India?

No, section 80DDB is not applicable for a taxpayer who is a non resident even though the person for whom you are making payment is a resident.

43 thoughts on “Section 80DDB – Income Tax benefit for your Medical Treatment

  1. GAURAV GOYAL

    I HAVE INCURRED RS. 25000 AS MEDICAL EXPENSES FOR MY MOTHER AS SHE IS SUFFERING FROM HEART RELATED PROBLEM. CAN I CLAIM THIS AMOUNT UNDER SECTION 80DDB.

    Reply
    1. YFB

      You have not specified the exact disease. but if you have spend for your mother then you are eligible to claim deduction under section 80DDB

      Reply
  2. sajan

    I have a sister with 82% mental retardation,claiming for section 80DD ,should i produce the certificate only or should i produce the medical bills as well ?

    Reply
    1. YFB

      I think you are asking about section 80DDB.. not 80DD.. you can claim for your sister and both documents are required. However you are not required to submit these documents while filling your IT return. You need to to keep it with yourself. If in case asked by IT department then just produce it before them.

      Reply
  3. suresh

    i spent 35000.00 on maternal delivery of my wife in private nursing home. Shall I claim it under section 80DDB or 80 DD or any other section?

    Reply
    1. Ashraf K C

      Hi,

      I have the same type of situation. I have spend 33,000.00 for my wife’s ceasarian. If you got the answer, please mail me same.

      Reply
  4. dilip chatterjee

    i am a senior citizen iwentthrough open heart surgery in the year 1983 i have not take any rebate from incom tax act under secton 80 ddb can i take rebate under secton 80 ddb from this year

    Reply
  5. Baskar

    I’m from Hyderabad, My mother breast cancer treatment costed approx 10 lacs including Operation, Chemo Therpy, HER-2 injections & Radiation. Company Insurance reimbursed 4 lacs. Can myself and my brother claim 40000/- each under Section 80DDB as we both spent the remaining 6 lacs? We both are working in same company.

    Reply
  6. Krishna

    Hi, I incur frequent expenses for my Mother-In-Law\’s treatment (my wife\’s mother) who is a dependent wholly and I am a resident, my wife is a non-tax payer, home maker. Am I eligible to claim the tax deduction u/s 80 DDB. She is suffering from Parkinsons patient. Kindly clarify.Thanks, Krishna

    Reply
  7. KARISHMA SINGHAL

    I HAVE SPENT 80000 ON MY MOTHER’S TREATMENT SUFFERING FROM AN ILLNESS NAME SARCOIDOSIS. SHE UNDERGONE LIVER BYIOPSY, ENDOSCOPY N MANY OTHER TREATMENTS IN LILAVATI HOSPITAL MUMBAI. SO CAN I CLAIM DEDUCTION UNDER SECTION 80DDB OR UNDER ANY OTHER DEDUCTION. PLEASE GUIDE ME.

    Reply
  8. Kris Desai

    Hi, I have spent over Rs. 50,000 for tests and treatment for my Mother who is suffering from Diabetes. Mother is now 59 yrs old. I have also spent around Rs. 20,000 for tests and treatment of my Father for Neurological treatment. My father is 62 yrs old. Can I claim both these under section 80DDB, since I am a salaried employee of a bank? If yes, how can I claim?

    Reply
  9. ANAND Y P

    My wife was diagnised as Chronic Renal Failure and also transplanted in 2006. She has to take the anti rejection drugs lifelong. My question is :1. After the transplant is done whether section 80DDB exemption can be claimed since anyway transplant is the event after CRF. 2.She is taking treatment at NU Hospitals, Bangalore. Whether the certificate issued by the Nephrologist from this hospital(not a Govt, but CGHS recognised) is good enough. 3.If can be availed, whether exemption can be availed from the Salary Disbursing officer(Employer)? Regards

    Reply
  10. Ramesh Swaminathan

    I have spent an amount of Rs. 30000/- towards my wife’s OPTI LASIK surgery. The surgery has done by Vasan Eye Care Hospital, Trichy, Tamilnadu and provided the bills. Is this amount eligible to deduct it under section 80DDB or any other sections. Please guide me.

    With Regards
    Ramesh Swaminathan

    Reply
  11. Manikandan

    I have spent RS 200000 pes anum for my father peritonial dialysis process. If possible to submit the medical bill for section 80DD

    Reply
  12. Mushtaq Wani

    I have diabetes and also has very low vision in both his eyes due to glaucoma.on insulin. My expenditure on diabetic drugs is more than 60, 000 per year, using two types of insulin Lanctus (time bound) and Himlog (food bound). Can I claim rebate under 80 DDB or any other clause. Please convey and oblige.

    Reply
  13. Srinivasan

    Hello,

    This year we have made ANGIO Plasty to my mother (52 years) and spent 40,000/- rupees. But she doesn’t have any medical insurance. So I have spent the amount for the treatment.

    Is it possible to show this medical bills as Section 80DDB IT deductions?

    When I discussed with my account manager, he said that you can claim the deductions only if she had medical insurance.

    Please advice

    Srinivasan

    Reply
  14. Snehal

    I am a senior citizen and pensioner. I am suffering from Diabetic since 12 years. Every year I spend minimum of 15000/- towards my treatment ( drugs +tests). In addition I also spend some amount on the treatment of my dependent son on various illnesses throughout the year. We both do not have medical insurance. I would like to know whether as a senior citizen can i claim the relief of this medical expenditure from my tax liability? What documents will be required?
    Thanks

    Reply
  15. Sridhar

    My Son has undergone “Undescended Testis” (orchidopexy / orchiopexy). Will it be covered under section 80DDB

    Reply
    1. YFB

      if you are a employee then submit your certificate and claim to employer. If you are self employed then keep the certificate and details and claim it in your income tax return

      Reply
  16. Poonam

    I have undergone kidney transplant in Feb 2014, I am a dependent on my husband, who is salaried, income tax payer. We could not get insurance claim for the surgery. Can we claim 40, 000 for treatment?
    I am on medical treatment for rest of the life, cost being around 1 lakh per year. Can we get tax benefit. This is little urgent and your help would be highly appreciated.

    Reply
  17. Tamsingh Rahangdale

    Sir
    Can I avail this TeX rebate or deduction , I m paying 100000/_ for the treatment of my son had injured in road accident.

    Reply
  18. nir

    My age is 22.Undergone renal transplant recently.After post renal transplant any tests, expenditure from reputed private hospital bills upto Rs.40,000.

    I working reputed software company. My company told me that I can not get any exemption under 80ddb.

    Am I eligible for 80ddb tax exemption.

    If so a private hospital doctor can sign the certificate????

    Reply
  19. A .K.Singh

    Pleural Effusion (Excess fluid accumulated surrounds the lung)treatment claim under 80DDB being it is long time approx 9 months treatment for proper cu re after removal of fluid .
    It is also expansive treatment.

    Reply
  20. Mandeep Kumar

    Hello sir I am govt employee. I am paying approximately Rs. 20000 on my cervical spine treatment and approximately Rs.10000 on my baby vaccination. Please tell me, are these amounts under income tax rebate or not ? Help………

    Reply
  21. RAJESH KUMAR

    Renal transplant of my wife was done in 2013, now she is on immuno supressive medicines which cost more than one lac per year, can i claim for 80DDB?

    Reply
  22. Rahul Ghagre

    my wife’s apendix operation was done and I expend 25000rupees can it comes in under incometax rebate u/s80 DDB

    Reply
  23. patel rameshbhai chunilal

    i spent 25000.00 on metarnal delivery on my wife in private hospital. shall i claim under section 80DDB or 80D or any other section.

    Reply
  24. Jitendra Kumar Prajapati

    My father has gone heart surgery for providing a PACE MAKER. The cost of pace maker was 2.2 lakh. I am a salaried employee. Can i claim under section 80DDB or 80D.

    Reply
  25. medini barman

    I hav spend rupees 53900 for ceaserian delivery of my wife whethr i can claim for tax deduction undr 80dd…plz rply

    Reply
  26. RAMESH NATHAN

    IS AYURVEDIC TREATMENT ELIGIBLE. IF SO FOR MY SON UNDERGONE AYURVEDIC
    TREATMENT AFTER HAVING A STROKE 10 YEARS BACK HIS RIGHT HAND AND LEGS
    IS HAVING RIGIDNESS FOR WHICH HE IS TAKING AYURVEDIC TREATMENT FOR PAST

    5 TO 6 YEARS. IS THIS ELIGIBLE.IF SO WHAT ALL RECORDS SHOULD BE GIVEN FOR CLAIMING IT.

    Reply
  27. VRAJESH

    last one year my mother suffering paralies. he need to continuous treatment like medicine/physiotherapy. average month 20000 thousand rupees expense. i am a private job. am i eligible for income tax exemption in senior citizen of my mother.

    Reply
  28. Shailendra Pandit

    1.My father is suffering from diabetes since 1990. I spent almost 20000 rupees per year on his medicine. Can I claim this in tax rebate under section 80D or any other section of income tax.

    2. My mother’s heart bypass surgery was done in 2012. After that every year i have to spent almost 15000 rupees for medicines after surgery which the doctor has advised to take throughout the remaining life. Can I claim the rebate for this under any section of income tax.

    Reply

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