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Section 80DDB Deduction

Section 80DDB deduction can be availed by taxpayers for medical treatment of certain specified diseases for self or dependent. Individuals and HUFs, resident in India can claim deduction under Section 80DDB. This deduction can be claimed only by persons or dependents suffering from certain diseases that have been listed below.

Deduction for Medical Treatment

Section 80DDB deduction can be claimed for expenditure on any of the specified diseases or ailments. To claim section 80DDB deduction, a prescription must be obtained from a specified Medical Doctor. Also, the amount spent by the assessee shall be reduced by the amount reimbursed by an insurer under an insurance policy or by an employer.

For Normal Taxpayers
Rupees forty thousand or amount actually spent whichever is less, where the person undergoing treatment is not a senior citizen.
For Senior Citizens
Rupees sixty thousand or amount actually spent whichever is less, where the person undergoing treatment is a senior citizen.
For Very Senior Citizen
Rupees eighty thousand or amount actually spent whichever is less, where the person undergoing treatment is a very senior citizen.
Deduction for Medical Treatment

Diseases and Medical Conditions Specified under Section 80DDB

Section 80DDB deduction can claimed by taxpayers, if they or their dependent suffer from any of the following conditions or diseases. To claim the deduction, a prescription must be obtained from the type of Medical Practitioner mentioned under the disease.

Diseases and Medical Conditions Specified under Section 80DDB
Dementia
A Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India.
Dystonia Musculorun Deformans
A Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India.
Motor Neuron Diseases
A Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India.
Ataxia
A Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India.
Chorea
A Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India.
Hemiballismus
A Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India.
Aphasia
A Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India.
Parkinson Disease
A Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India.
Malignant Cancers
An Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology or any equivalent degree which is recognised by the Medical Council of India.
Full Blown Acquired Irnmuno-Deficiency Syndrome (AIDS)
Any specialist having a post-graduate degree in General or Internal Medicine, or any equivalent degree which is recognised by the Medical Council of India.
Chronic Renal Failure
A Nephrologist having a Doctorate of Medicine (D.M.) degree in Nehprology or a Urologist having a Master of Chirurgiae (M.Ch.) degree in Urology or any equivalent degree, which is recognised by the Medical Council of India.
Hemophilia
A specialist having a Doctorate of Medicine (D.M.) degree in Hematology or any equivalent degree, which is recognised by the Medical Council of India.
Thalassaemia
A specialist having a Doctorate of Medicine (D.M.) degree in Hematology or any equivalent degree, which is recognised by the Medical Council of India.

Medical Certificate for Section 80DDB Deduction

The prescription must 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.

If the patient is receiving treatment in a government hospital, the prescription should 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. Where the patient is receiving treatment in a government hospital, the prescription should also contain the name and address of the government hospital.

Deduction for Medical Treatment

Section 80DDB - Income Tax - Bare Act

80DDB. Deduction in respect of medical treatment, etc.—Where an assessee who is resident in India has, during the previous year, actually paid any amount for the medical treatment of such disease or ailment as may be specified in the rules made in this behalf by the Board

  • for himself or a dependant, in case the assessee is an individual; or
  • for any member of a Hindu undivided family, in case the assessee is a Hindu undivided family, the assessee shall be allowed a deduction of the amount actually paid or a sum of forty thousand rupees, whichever is less, in respect of that previous year in which such amount was actually paid :

Provided that no such deduction shall be allowed unless the assessee furnishes with the return of income, a certificate in such form, as may be prescribed, from a neurologist, an oncolo­gist, a urologist, a haematologist, an immunologist or such other specialist, as may be prescribed, working in a Government hospi­tal :

Provided further that the deduction under this section shall be reduced by the amount received, if any, under an insurance from an insurer, or reimbursed by an employer, for the medical treat­ment of the person referred to in clause (a) or clause (b) :

Provided also that where the amount actually paid is in respect of the assessee or his dependant or any member of a Hindu undi­vided family of the assessee and who is a senior citizen, the provisions of thissection shall have effect as if for the words "forty thousand rupees", the words "sixty thousand rupees" had been substituted.

Explanation:- For the purposes of this section

  • "dependant" means
    • in the case of an individual, the spouse, children, parents, brothers and sisters of the individual or any of them
    • in the case of a Hindu undivided family, a member of the Hindu undivided family, dependant wholly or mainly on such individual or Hindu undivided family for his support and maintenance
  • "Government hospital" includes a departmental dispen­sary whether full-time or part-time established and run by a Department of the Government for the medical attendance and treatment of a class or classes of Government servants and mem­bers of their families, a hospital maintained by a local authori­ty and any other hospital with which arrangements have been made by the Government for the treatment of Government servants
  • "insurer" shall have the meaning assigned to it in clause (9) of section 2 of the Insurance Act, 1938 (4 of 1938)
  • "senior citizen" means an individual resident in India who is of the age of sixty-five years or more at any time during the relevant previous year.

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