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Section 80DDB is a part of the deductions from gross total income under section 80 of the Income Tax Act. You can avail of the deduction as an individual or HUF taxpayer. You can claim the expenses you incurred for the treatment of diseases listed under Rule 11D 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.
Section 80DDB provides for 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 such conditions, and capped at such amount as specified, under Section 80DDB. It should be exempted from the Gross Total Income while calculating taxable income of the assessee.
Rule 11D of the Income Tax Act, 1961 lists the eligible specified diseases for the deduction under Section 80DDB. You will also need a prescription from the specified specialist for the medical condition you want to claim the deduction.
|Serial Number||Disease Category||Prescription/Diagnosis by|
|1||Neurological Diseases where the disability is certified at 40% or above:
||a Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology*|
|2||Malignant Cancers||an Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology*|
|3||Full Blown Acquired Immuno-Deficiency Syndrome (AIDS)||Specialist having a post-graduate degree in General or Internal Medicine*|
|4||Chronic Renal failure||a Nephrologist having a Doctorate of Medicine (D.M.) degree in Nephrology* or a Urologist having a Master of Chirurgiae (M.Ch.) degree in Urology*|
||a specialist having a Doctorate of Medicine (D.M.) degree in Haematology*|
* or any equivalent degree, recognised by the Medical Council of India
You can claim the expenses you incur for the medical treatment of a dependent family member under section 80DDB. The maximum deduction available is the lower of:
- Actual expenses paid for the treatment
- Rs 40,000 if the patient is below 60 years of age (else Rs 1 lakh)
The amount of deduction you can avail yourself under the section will be limited as per the following:
|Age of the Patient||Deduction|
|Below 60 years||Up to Rs 40,000|
|60 years but below 80 years||Up to Rs 1 lakh|
|Above 80 years of age||Up to Rs 1 lakh|
You should note that if you have a life insurance policy which covers such treatment expenses for the patient you will need to account for the reimbursed amount. For example, if your total expense on the treatment of your family member for a specified disease had been Rs 1 lakh and the insurer reimbursed or covered Rs 65,000 out of it, you can only claim the remaining Rs 45,000 under section 80DDB.
Another factor which you should keep in mind about the deduction is that it is available only on the expenses actually paid.
You will need to avail of a certificate or prescription of the diagnosis from a relevant specialist for the disease to claim your 80DDB deduction. Here are a few salient points you should consider while acquiring a certificate:
a) Acquire the certificate from the same hospital where treatment has been provided
b) Make sure the certifying expert has the relevant qualification to diagnose and treat the disease. For example:
c) Form 10-I is no longer required for 80DDB claims
d) The certificate must contain the following information:
If the treatment was availed at a government hospital, the name, and address of the hospital
You will need a standard prescription format to claim your deduction under Section 80DDB. The format should contain the following information:
Earlier taxpayers were expected to fill and submit Form 10-I to claim 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.
You can claim the eligible expenses 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 it while reviewing your return.
Yes, Section 80DDB covers any malignant cancer condition. The disease has to be recognized and diagnosed by an oncologist having a Doctorate of Medicine (D.M.) or equivalent degree in Oncology.
Yes, you can claim deductions under both Section 80DD and 80DDB at the same time for the respective expenses.
Section 80DD refers to the expenses incurred in maintaining and caretaking a dependent family member with a major disability. On the other hand, Section 80DDB refers to the expenses of medical treatment for specified diseases and medical conditions. Deductions under section 80DD could be regular, while section 80DDB deductions can be temporary.