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 tax deduction amount can go up to Rs 60, 000.

Who is 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, or
  • HUF

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

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

Such expenses are to be incurred by the individual who wants to claim tax deduction under section 80DDB.

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 for medical treatment of specified diseases.

If taxpayer has incurred a lesser amount towards medical treatment then such lesser amount will be allowed as income tax deduction under section 80DDB.

This means, the amount of tax deduction under section 80DDB is Rs. 40, 000 or the amount actually paid which ever is lower.

If amount paid for medical treatment 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 up to Rs 60, 000.

This means, the available amount of tax deduction in this case 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.

Budget 2015 has amended section 80DDB to allow tax deduction up to Rs 80000 for very senior citizens. This means, if the person for whom amount actually paid is a very senior citizen then the person who made payment can claim tax deduction of Rs 80000 or the amount paid which ever is lower under section 80DDB for medical treatment of specified diseases.

Rs 80000 tax deduction under section 80DDB can be claimed from assessment year 2016-2017 i.e. financial year 2015-2016 onwards.

Very senior citizen means an individual resident in India who is of the age of 80 years or more at any time during the relevant previous year.

Please remember that section 80DDB deductions are allowed over and above the limits as specified under section 80C of Income tax act 1961. For assessment year 2015-2016 80C maximum exemption limit is Rs 150000.

For more details you can read our article on provisions of section 80C of Income tax Act 1961.

Also Read:

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. This means to claim tax deduction under section 80DDB for assessment year 2015-2016, the assessee must have paid for medical treatment during the financial year starting from 1st of April 2014 to 31st march 2015.
  • 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 or in any other 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 himself 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.

Budget 2015 has made another amendment to section 80DDB by which the tax payer can also 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 any hospital i.e. it can be government hospital or private hospital.

FAQ on Section 80DDB – Tax Deductions for Medical Treatment

Section 80DDB – Income Tax benefit for your Medical TreatmentQuestion 1: What are the specified diseases and ailments for the purpose of deduction under section 80DDB of income tax act, 1961?

Answer: 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.

Question 2: Who can issue a certificate under section 80DDB of income tax act?

Answer: 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.

Budget 2015 has amended section 80DDB by which, a tax payer can get a certificate in the prescribed form working in any hospital i.e. it can be government hospital or private hospital.

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

Question 3: 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?

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

Question 4: 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?

Answer: 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.

Editorial Staff at Yourfinancebook is a team of finance professionals. The team has more than a decade experience in taxation and personal finance.

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

  1. Dear Sir,
    I have incurred Rs. 40,000 for Dental treatment ( Root canal, Filling, cap ) . Can I claim for income tax deduction. If so,then in section of ITR filling.

  2. I’m a central government employees. I have incurred an amount of Rs. 51,000/- for cancer treatment during FY 2015-16. I have claim the same bill for reimbursement. Due to lack of budget I have not received anything during FY 2015-16. So I claim Rs.40,000/- u/s 80DDB while filing my ROI for AY 2016-17. Now I am eligible for reimbursement for Rs. 51,000/ or only Rs.11,000/-? If I get my entire amount what’s the tax treatment?. Or I have to revise my return after paying self tax of Rs. 4,120/-.

  3. Hi ,

    i have spent 80000 on my NEPHRO Disease (Kidney Failure).

    can i claim for tax deduction?
    If yes please let me know the clause under which i need to fill.

  4. i have a sister who is mentally retarded. she is being treated in a private hospital. under which section i can claim a tax deduction? 80DD or 80 DDB? It is said that private hospitals can give a certificate of disability. Form 10-IA does not speak of mental illness. Where can i get the format for mental illness. are psychiatrist allowed to sign this certificate?

  5. I am a chronic renal patient and taking medicines /Lab tests for a total value exceeding Rs one Lakh per annum. I am a pensioner and 60 years old. Kindly advise/confirm whether I can claim deduction of up to Rs 80,000 under section 80 DDB of the Income Tax as I have to take these medicines/tests life long.
    Thanks & Regards

  6. I am Senior Citizen. I have no medical insurance. But every month I am spendong Rs.3,000/- to Rs.3,500/- for purchasing medicines for my Blood Pressure, Diabetics, Cervical Spondilosis etc. How much amount I can claim Tax exemption for Medical Expenses.


  8. i am a retired psu bank employee aged 58 years and i took vrs i am suffering from coronary artery disease and other diseases i am taking reimbursement from bank ceiling of lreimbursement is 200000/ in whole life i have to spent 12000/ rs per month for medicines and doctors fees how i can get relief from income tax on my pension account

  9. Hi,
    I am a pensioner of a PSU Bank and does have a Retired Employees Medical Benefit Scheme under which medical expenses of self and dependent spouse are reimbursed subject to an overall limit. My spouse is a cancer patient and has been undergoing treatment in an approved cancer hospital. For FY 2015-2016, a sum in excess of 75,000/- was incurred and this was reimbursed under the Medical Scheme. I presume that the expenses cannot be claimed under 80 DDB though the ailment is a listed one. Please, however, clarify


  10. Sir ,I have spent for Rs.45000/- for my daughter ear operation, can i eligible for Section 80DDB

  11. Dear Sir,

    I have spend 40 lacs for my wife on liver transplantation in november 2014. I applied for loan from a bank and i was paying my premiun every month,please let me know am eliglible for tax exemption.If, so please let me know the process and procedure.


  12. Hello,

    My wife had delivered premature twin babies (7th Month) and i have spent more than 4 Lakhs for treatment of the children. Both the babies expired below 17 days. Can I get the tax benefit under 80DDB for the amount i have spend?

  13. Sir,
    I have spent Rs35 lacs for my liver transplantation in June’2015. Am I entitled for tax exemption. What is the procedure. How and when?

  14. sir,
    I have spent around 30 lacs rs for my Lever Transplant Surgery in the year 2014-2015.please guide me should I eligible for income tax exemption.and what amount to be exempted and what documents i have to produce.

  15. My wife is a cancer patient since 2009 and have nearly spent Rs.6,00,000/- towards her treatment and medicines. But have been getting exemption of Rs.15000/- towards tax as per govt. rules. What is the tax exemption I can claim from my employer towards tax.

    D C Nagaraj

  16. I have spent Rs.60000/- for my father treatment for LIVER CIRRHOSIS FAILURE . Can i claim this amount u/s 80ddb? please advise.

  17. i have spent Rs 10000 on the eye sight glasses on self and wife. Is this amount deductible from income tax

  18. can i claim treatment expences of my wife she had done hystratomy operation in a superspeciality hospitalduring 5/2015

  19. my new born baby has bilateral clubfoot disease for which surgery will be required by othopedic..can i claim expenses under section 80ddb?

  20. Can I claim for myself operation of Acute cholaristito with cholulitharco C.D.M is it eligible for 80DDB

  21. I have paid 25000 on my dental treatment and paid 10000 on regular bp treatment of my wife our ages are 67 and 59years pleade tell

  22. I have undergone the treatment oa ivf with 1.5lakh.shall I eligible for tax exemption under medical treatment 80DDB??please suggest..

  23. Hi,
    I was Blessed with Twins at 27 weeks, (Extreamly Low Birth WEIGHT) and the babies were In Hosp 2 months and total Cost took 24 Lakhs.

    Can i submit the Bills for tax Under 80DD.

    -Vamsi K

  24. Hi Sir,

    My son got operated with Open Heart Surgery(TAPVC to CS) at star hospital, Hyderabad. I have applied for insurance for RS 500000/- but got approved for RS 378000/-. Remaining amount can be applied in Tax exemption or not. If yes, please provide me the details where it can be provided. Let me know as early as possible.

  25. I had one query. I am having a medical treatment from a neurologist who is working in a government hospital during the previous year 2015.But this medical treatment includes the routine checkup from the neurologist he prescribed me medicines and I am eating those medicines daily .Will this be eligible for deduction under section 80DDB.Also the disease for which I am undergoing treatment is Epilepsy from a neurologist. The medicine which I use to eat is Valprol CR 200 and Lametech 25 DT. In case of any emergency I use to eat Petril 0.25 MD and Pertil 0.50 MD as suggested by the neaurologist.Kindly reply to this query?


  27. Hi All,

    I have undergone Kidney Transplantation in Jan2015, I had medical expenses around 1,00,000 this year, How can I proceed to claim the bills under 80DDB, Please suggest ASAP

    1. Chronic kidney disease (CKD), also known as chronic renal disease, is progressive loss in kidney function over a period of months or years. The symptoms of worsening kidney function are not specific, and might include feeling generally unwell and experiencing a reduced appetite. so it’s 80DDB

  28. Hi,
    I have not submitted the medical bills to cliam during details submission and during Filing form 16 for this year.. but i have medical bills .. can i send to Tax office to claim this?

  29. I am a Senior Citizen , aged 67 yeras. I have incurred mincurredore than Rs 2-00 lacs for my HCV(Hepatitis C Virus) during the period October 2014 to April 2015. Medical Tests to confirm the disease was also separately i ncurred Rs 35,000/-. Am I eligible for any deduction under Section 80DDB ? If so,how much I am eligible? i have all receipts. Please guide me.

  30. I have medical bill (medicine purchased from medical) of 19,000.during the year.
    How much can i reclaim and how in income tax return?
    In feeling income tax return in which section i should take it back?

  31. I am getting rs, 4.85 lakh p a approx. And coming under tax payer. My dependent daughter is suffering from thalassemia and availing tax rebate on production of expenditure of medical bills to my employer. Means I am availaing reimbursement of all expenditure. Out of these I am also a diabetes patient and availing tax rebate also like my daughter. It is noted that I am paying tax in each month on my salary as proposed basis. My question is: can I avail more benefits towards production of proper documents from a hematologic under sec 80 ddb against my extra tax paying by me?

  32. Hi,

    My father has to undergo CABG(Coronary Arteries Bypass Graft) aka Heart Bypass Surgery which will cost me around 2.5 Lacs , can I avail 60,000/- under sec 80DDB ?



  33. 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.

  34. 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.



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

  37. 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.

  38. 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.

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

  40. 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?

  41. 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………

  42. 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.

  43. 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????

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

  45. 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.

  46. can you tell us how to claim income tax deduction under section 80DDB if i am eligible for section 80DDB of income tax act

    1. 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

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

  48. 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?

  49. 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


  50. 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.

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

    1. Prof Deep Sahi ., 7/1/2016.
      I got Renal Transplant done on 2/8 2013 at FORTIS Hospital, Baasant Kunj Delhi.I did not claim any benefit under 80 DDB. can I claim under this clause for this F y 2015-16 and onwards for life long medication on immunosupresents, BP and Diebetic wife was Donat And taxpayer , can she also get the benefit of 80 DDB! Pl reply.

  52. 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

  53. 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

  54. 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?

    1. Hi Kris ,
      I am also having the same question if u got the answer plz forward it … thanks in advance


  56. 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

  57. 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.

  58. 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

  59. 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?

    1. 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.

        1. i have incurred expenses ofRs 37000 for cataract surgery of my mother, can i claim under 80ddb

  60. 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 ?

    1. 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.


    1. 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

      1. since the exact disease is not specified but the sufferer is suffering continuously and for this doctor also prescribed medicine as per symptom shown in the body. thus the sufferer’s pocket is continuously increased its load for money. so gradually it becomes in increasing order, and for such secret disease where any find out is difficult such not specified diseased should be allowed under 80DDB

    2. hi my name is balasaheb sonar.
      i spent 60000 /- on maternal delivery of my wife in private nursing home. shall i claim it under section 80ddb or 80 dd or any other section.

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