Your Finance Book

Income Tax | Investing | Stock Market

You are here: Home / Income tax / deductions / Section 80DDB – Income Tax benefit for your Medical Treatment

Section 80DDB – Income Tax benefit for your Medical Treatment

Last updated on by

Section 80DDB is applicable to an individual and HUF with effect from 1st 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 1,00, 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 Treatment

A 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 1,00,000.

This means, the available amount of tax deduction in this case under section 80DDB is Rs 1,00, 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.

Please remember that section 80DDB deductions are allowed over and above the limits as specified under section 80C of Income tax act 1961. For financial year 2023-24 (assessment year 2024-2025) Section 80C maximum exemption limit is Rs 1,50,000.

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 under 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 financial year 2023-24 (assessment year 2024-25), the assessee must have paid for medical treatment during the financial year starting from 1st of April 2023 to 31st march 2024.
  • To claim the benefit of section 80DDB, the tax payer has to get a prescription as prescribed 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 prescription and bills to the income tax department. Instead he has to keep these with himself and in case asked by the assessing officer then it has 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 Treatment

Question 1: What are the specified diseases and ailments for the purpose of tax 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 prescription to get tax deduction under section 80DDB of income tax act?

Answer: Following persons can issue prescription 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 prescription, 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.

The prescription referred shall contain the name and age of the patient, name of the disease or ailment along with the name, address, registration number and the qualification of the specialist issuing the prescription. Where the patient is receiving the treatment in a Government hospital, such prescription shall also contain the name and address of the Government hospital.

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.

Reader Interactions

Comments

  1. 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………

  2. I EXP.on my wife dentel hospital Rs 20000/ in fix teeth can I claim under section 80DDB I.T>

  3. 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.

  4. What are the proofs to be submitted for the cost incurred?
    Do we have to submit the bills?

  5. 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????

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

  7. Hi, I have Spent 3lacs on my father spin surgery, can i clim this expense under section 80DDB…pls revert

  8. 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.

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

    • 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

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

  11. 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

  12. 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

  13. 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.

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

    • 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 treatment.my wife was Donat And taxpayer , can she also get the benefit of 80 DDB! Pl reply.
      .

  16. 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

  17. 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

  18. 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?

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

  19. 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.

  20. 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

  21. 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.

  22. 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

  23. 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?

    • 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.

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

    • i have treated for varicose vein by Laser treatment & spent 25000. Whether i can claim ?

  24. 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 ?

    • 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.

  25. 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.

    • 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

      • 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

    • 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.