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Income Tax Deduction for Medical Treatment


Income Tax Deduction for Medical Treatment

Taxpayers can make use of the deductions provided by the Income Tax Act to those who are suffering from certain medical complications. The Act allows a deduction for expenses incurred by a taxpayer for medical treatment of the diseases which are specified under Section 80DDB. In this article, we provide an overview of Section 80DDB.

Section 80DDB

The deduction under this section is allowed from the gross total income of an individual assessee for medical expenses incurred during the financial year for medical treatment of specified diseases. The deduction can be claimed for the taxpayer or a person who is a dependent member of the family of the taxpayer. Dependent means the spouse, children, parents, brothers and sisters of the individual, to the extent they are dependant wholly or mainly on the taxpayer for support and maintenance.

Amount of Deduction under Section 80DDB

The maximum deduction provided under this section shall be Rs.80,000 or amount spent, whichever is less for super senior citizens (above 80 years of age). The maximum deduction for senior citizens (above 60 years of age) is Rs.60,000 or amount spent, whichever is less. The maximum deduction for regular taxpayers under Section 80DDB is Rs.40,000 or amount spent, whichever is less.

Diseases Eligible for Deduction under Section 80DDB

Eligible Deduction under Section 80DDB

For a deduction to be eligible under this section, the taxpayer must obtain a prescription containing the following details from an authorised medical practitioner:

  • Name of Patient
  • Age of Patient
  • Name of disease or ailment
  • Name, address, registration number and qualification of the medical professional issuing the prescription

Treatment Received from Government Hospital

If the taxpayer received the treatment in a government hospital, the prescription can be issued by any specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine or any equivalent degree, which is recognised by the Medical Council of India. The prescription should also contain the name and address of the government hospital.

To know about the concept of Income Tax Deduction for Educational Loan, click here.