Section 80DDB of Income Tax Act

Section 80DDB of Income Tax Act - Certificate & Deductions

Section 80DDB provides tax deductions for medical treatment of specified diseases. Understand eligibility, benefits, and required certificates.

Written by : Knowledge Centre Team

2025-12-12

4235 Views

8 minutes read

Exit Pop Up

Live Life More Confidently

Get best insurance from our experts

Name is required Name should be Valid
Mobile Number is required Mobile Number should be Valid
DOB is required DOB should be Valid
Annual Income is required
Please tick to proceed further.

Thank you for your interest in our product. Our financial expert will connect with you shortly to help you choose the best plan.

A sudden medical emergency can impact both your well-being and your financial stability. Many people don’t realise that the Income Tax Act provides a helpful way to reduce this pressure. Section 80DDB offers a tax deduction on medical expenses for specific major diseases such as cancer, chronic renal failure, and certain neurological disorders.

However, most taxpayers are unsure about who can claim this benefit, which medical conditions qualify, how much deduction is allowed, and what documents are required.

In this blog, we answer these common doubts, so you can make informed decisions and fully use the tax relief available.

Key Takeaways

  • Section 80DDB allows tax deductions on medical treatment for specified diseases for self or dependents

  • Deduction limits vary between ₹40,000 for individuals below 60 and ₹1,00,000 for senior and super senior citizens

  • A medical certificate from a qualified specialist is mandatory for claiming the deduction

  • Insurance or employer reimbursements must be deducted from the total claimable amount

  • HUFs can also claim deductions for the medical expenses of dependent family members

What is Section 80DDB of the Income Tax Act?

Section 80DDB is a part of the deductions from gross total income under Section 80 of the Income Tax Act. You can avail the deduction as an individual or HUF taxpayer. You can claim the expenses you incurred for the treatment of diseases listed under Rule 11DD of the Income Tax Act. The list includes various types of cancers, AIDS, renal failure, dementia, etc. Deduction under Section 80DDB is different from Sections 80U and 80DD.

Deduction Under Section 80DDB:

Section 80DDB provides a deduction to individuals and HUFs for medical expenses incurred for the treatment of specified diseases or ailments. Such expense is allowed as a deduction, subject to conditions, and capped at the amount as defined under Section 80DDB. It should be exempted from the gross total income while calculating the taxable income of the assessee.

When is Deduction Allowed Under Section 80DDB?:

Rule 11D of the Income Tax Act, 1961, lists the eligible diseases for the deduction under Section 80DDB. You will also need a prescription from the specialist for the medical condition for which you want to claim the deduction.

80ddb - List of Medical Treatment of Specified Disease

Knowing the 80DDB deduction diseases list ensures you understand which illnesses qualify for tax relief and what medical documents are required to claim the benefit.

Serial NumberDisease CategoryPrescription/Diagnosis by
1

Neurological Diseases where the disability is certified at 40% or above:

  • Dementia

  • Dystonia Musculorum Deformans

  • Motor Neuron Disease

  • Ataxia

  • Chorea

  • Hemiballismus

  • Aphasia

  • Parkinson’s Disease

A Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology
2Malignant CancersAn Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology
3Full Blown Acquired Immuno-Deficiency Syndrome (AIDS)Specialist having a post-graduate degree in General or Internal Medicine
4Chronic Renal FailureA Nephrologist having a Doctorate of Medicine (D.M.) degree in Nephrology* or a Urologist having a Master of Chirurgiae (M.Ch) degree in Urology
5

Haematological disorders

  • Haemophilia

  • Thalassaemia

A specialist having a Doctorate of Medicine (D.M.) degree in Haematology

Maximize Your Tax Savings - Talk to an Expert

Please enter correct name Please enter the Full name
Please enter valid mobile number Please enter Mobile Number
Please enter valid email Please enter Email
Consent is required

Enter OTP

An OTP has been sent to your mobile number

Didn’t receive OTP?

Application Status

Name

Date of Birth

Plan Name

Status

Unclaimed Amount of the Policyholder as on

Name of the policy holder

Policy Holder Name

Policy No.

Policy Number

Address of the Policyholder as per records

Address

Unclaimed Amount

Unclaimed Amount
Error

Sorry ! No records Found

.  Please use this ID for all future communications regarding this concern.

Request Registered

Thank You for submitting the response, will get back with you.

How Much Deduction is Allowed Under Section 80DDB?

You can claim medical expenses deduction for your dependent family member under Section 80DDB. The maximum deduction available is the lower of:

  • Actual expenses paid for the treatment

  • ₹40,000 if the patient is below 60 years of age (else ₹1 lakh)

The amount of deduction you can avail under the section will be limited as per the following:

Age of the PatientDeduction
Below 60 yearsUp to ₹40,000
  
Above 60 years of ageUp to ₹ 1 lakh

You should note that if you have a life insurance policy that covers such treatment expenses for the patient, you will need to account for the reimbursed amount. For example, if your total expense on treating your family member for a specified disease had been ₹1 lakh and the insurer reimbursed or covered ₹ 65,000 out of it, you can only claim the remaining ₹35,000 under section 80DDB.

Another factor you should keep in mind about the deduction is that it is available only on the expenses actually paid.

How to Get a Certificate of the Disease for 80DDB Deduction?

You will need to obtain a certificate or prescription of the diagnosis from a relevant specialist to claim your 80DDB deduction.

Here are a few points you should consider while acquiring a certificate:

  • Acquire the certificate from the same hospital where treatment has been provided

Make sure the certifying expert has the relevant qualifications to diagnose and treat the disease. For example:

  • D.M. in Neurology for neurological disease

  • D.M. in Oncology for malignant cancers

  • Post-graduate in General Internal Medicine for AIDS

Form 10-I is no longer required for 80DDB claims

The certificate must contain the following information:

  • Name of the ailment/disease

  • Patient’s information- Name, age

Details of certifying expert(s):

  • Qualification

  • Registration number

  • Name, address

If the treatment was availed at a government hospital, the name and address of the hospital.

Prescription Format for Claiming 80DDB Deduction:

You will need a standard prescription format to claim your deduction under Section 80DDB. The format should contain the following information:

Details of the Patient:

  • Name

  • Age

  • Name of Disease or Ailment

  • Details of the prescribing Specialist

  • His/her name

  • Address

  • Qualification(s)

  • Registration number

When the treatment is provided in a government hospital, the name and address of the government hospital/institution are provided.

The form must be signed by the following:

  • Head of the department for the specialisation at the hospital
  • Prescribing/treating doctor

Earlier, taxpayers were expected to fill out and submit Form 10-I to claim a deduction under Section 80DDB. However, the form has been abolished now, and you can simply ensure all the information above is provided in a simple prescription format.

Although you will not need to submit this while filing your income tax return, you must keep the documents available if asked.

trivia-img

Did You Know?

The Income Tax Department uses an AI-powered tool to detect and verify Section 80DDB claims
 

Source: Economic Times

Guaranteed Retuerns 34K

Documents Required to Claim Deduction under Section 80DDB

You can claim the medical  expenses deduction under Section 80DDB while filing your annual income tax return. Make sure you have the prescription from the hospital for the treatment and medical condition of the eligible patient. The disease of the medical condition prescribed in the form should be one of the specified conditions under Rule 11 of the Income Tax Act.

While you do not need to submit the prescription form and bills with your ITR, your assessing officer can demand them  while reviewing your return.

Important Points to Note for Section 80DDB Deduction

Claiming a deduction under Section 80DDB of the Income Tax Act can significantly reduce your taxable income when you incur medical expenses for eligible diseases. However, to ensure a hassle-free claim process, here are some key aspects regarding Section 80DDB deduction to keep in mind:

  • Eligibility: Only resident individuals and Hindu Undivided Families (HUFs) can claim this deduction for medical treatment expenses.
  • Beneficiary: The deduction applies to treatment costs for oneself or dependents, including spouse, children, parents, and dependent siblings. For HUFs, it applies to any member.
  • Reimbursement Adjustment: If any amount is received from an insurance company or reimbursed by an employer for the treatment, it must be deducted from the eligible deduction limit.
  • Mandatory Certificate: A certificate from a relevant medical specialist (e.g., Neurologist, Oncologist, Urologist) confirming the disease is essential. It must include patient details, disease name, and the specialist's credentials (name, address, registration, qualification). Form 10-I is no longer required.

Conclusion

Soaring medical expenses can become a hassle in no time, but having a solid health plan always brings relief. Moreover, knowing how to make additional savings on top of health plan benefits brings further security. Whether for yourself or a dependent, Section 80DDB deductions significantly reduce financial stress during challenging times. Stay informed, maintain proper documentation, and make the most of the tax-saving opportunities available under Section 80DDB.

While many taxpayers miss out on this deduction due to a lack of awareness or incomplete paperwork, you can determine  your savings by using our online calculator. At Canara HSBC Life Insurance, our goal to offer financial coverage extends to offering peace of mind as well. On our website, you can find a user-friendly tax-saving calculator to know how much you’ll be saving with these deductions. Start your journey to save on taxes efficiently today.

Glossary

  1. ITR: A form used to report your income, claim deductions, and calculate the tax you owe or the refund you receive for a financial year
  2. Medical Certificate: A document from a specialist confirming the diagnosis of a specified disease for deduction eligibility
  3. Reimbursement: The amount received from an insurer or employer for medical expenses, reducing deductible claims
  4. Rule 11DD: Specifies the diseases eligible for tax deductions u/s 80DDB, including neurological disorders, cancer, and renal failure
  5. Hindu Undivided Family (HUF): A family unit eligible to claim deductions for medical expenses of dependent members
glossary-img
Uncertain About Insurance

FAQs

Section 80DDB of the Income Tax Act allows a deduction for expenditures on the treatment of specified diseases for self, spouse,  children,  parents, and siblings. Resident individuals and HUFs can claim deductions under Section 80DDB for medical treatment of specified critical illnesses for themselves or their dependents.

Under Section 80DDB, individuals below 60 can claim maximum deduction up to ₹40,000, while those above 60 can claim up to ₹1,00,000

To claim a deduction under Section 80DDB, you need a medical certificate or prescription from a specialist  confirming the diagnosis and treatment of a specified critical illness

Yes, you can easily claim a deduction for treatment for family members, as you require a medical certificate.

To claim a deduction under Section 80DDB, report the eligible medical expenses in the Deductions under Chapter VI-A section of your income tax return, upload the medical certificate from the specialist, keep all treatment bills and prescriptions, and verify that the illness is listed under the specified diseases covered by this section.

Disclaimer - This article is issued in the general public interest and meant for general information purposes only. The views expressed in this blog are solely those of the writer and do not necessarily reflect the official policy or position of Canara HSBC Life Insurance Company Limited or any affiliated entity. We make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability with respect to the blog or the information, products, services, or related graphics contained in the blog for any purpose. Any reliance you place on such information is therefore strictly at your own risk. You should consult with a qualified professional regarding your specific circumstances before taking any action based on the content provided herein.

Recent Blogs

Will Budget 2026 Allow Joint Taxation for Married Couples?
29 Jan '26
7 Views
8 minute read
Find out what Budget 2026 may introduce on joint taxation for married couples, expected benefits, policy outlook, and how it may impact taxpayers in India.
Read More
Tax Saving
What is Income Tax Return (ITR)? Meaning & Filing Process of Filing ITR
21 Jan '26
4897 Views
10 minute read
Learn what an Income Tax Return (ITR) is, why filing your income tax return is important, and how to file your ITR online via the Income Tax Department. Documents, forms, steps, and FY 2026-27 details included.
Read More
Tax Saving
What Is Advance Tax? How to Calculate Advance Tax and Pay It Online
20 Jan '26
2512 Views
9 minute read
Understand advance tax under income tax, who should pay it, how advance tax is calculated, due dates, and online payment steps to avoid penalties.
Read More
Tax Saving
Importance of Taxes in India: Why Taxes Matter?
15 Jan '26
1608 Views
7 minute read
Understand the importance of taxes in India, how they support public services, economic growth, welfare schemes, and national development.
Read More
Tax Saving
What Is SGST? Meaning, Rates & Applicability Explained
15 Jan '26
626 Views
5 minute read
Learn what SGST means, its full form, tax rates, applicability, and how it works under the GST system for intra-state transactions.
Read More
Tax Saving

Tax Savings - Top Selling Plans

We bring you a collection of popular Canara HSBC life insurance plans. Forget the dusty brochures and endless offline visits! Dive into the features of our top-selling online insurance plans and buy the one that meets your goals and requirements. You and your wallet will be thankful in the future as we brighten up your financial future with these plans.

Family Shield: Enhanced Protection

iSelect Smart360 Term Plan
  • 3 Plan options
  • Life cover till 99 years
  • Steady income benefit
  • Block your premium at inception

Fixed Returns, Zero Risks & Worries

iSelect Guaranteed Future Plus
  • 4 Plan options
  • Life cover + Guaranteed benefits
  • Accidental death benefit
  • Premium protection cover

Start Young, Pay Less, Stay Secured

Young Term Plan
  • Life cover till 99 years
  • Coverage for spouse
  • Block your premium rate
  • Covers 40 critical illness