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Section 80DDB – Income Tax benefit for your Medical Treatment

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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

  3. 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

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

  5. 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.

    Thanks,
    -Vamsi K

  6. 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.

  7. 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?

  8. IS SLE ( SYSTEMETIC LUPAS ERYTHMATOSUS ) COVER UNDER 80 DD. EXPENSES INCURRED FOR TRATMENT OF SLE CAN WE CLAIM U/S 80 DD. AS THIS IS A CRITICAL DIESES AND IT RARELY APPEAR IN INDIA. IN UK AROUND 5 OUT OD 10,000.

  9. 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

    • 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

  10. 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?

  11. 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.

  12. 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?

  13. 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?

  14. 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 ?

    Regards,

    Devendra

  15. I am a cancer patient. How much exemption I am elegible to get in income tax

  16. 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.

  17. 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.

  19. 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.

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

  21. 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.

  22. 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.

  23. Dear sir
    I am a cancer patient.Is it necessary to submitt medical bills to get rebate u/s 80ddb.

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

  25. 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?