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FAQs

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Frequently Asked Questions

80DDB: What is Deduction Under Section 80DDB?

Section 80DDB is a part of the deductions under section 80 of the Income Tax Act. The deduction under section 80DDB applies to gross total income or annual taxable income of the individual and HUF taxpayers.

You can claim the expenses you incurred for the treatment of specified diseases under section 80DDB. Such diseases include cancers, AIDS, renal failure, dementia, etc.

When is 80DDB Deduction Allowed?

If you have incurred any expenditure on the treatment of any of the specified diseases, then you can avail of this deduction.

You can claim a deduction under section 80DDB of the income tax act if you meet the following conditions:

a) You are filing an income tax return as an individual or HUF taxpayer.
b) You are a Resident Indian
c) You have spent money on the treatment of a dependent family member which includes parents, siblings, spouse, and children.
d) If a part of the treatment expenses were covered by an insurance company or reimbursed by an employer, such payments will be deducted from the total eligible expense before the claim.

Medical Treatments Allowed as a Deduction under Section 80DDB

You can claim the treatment costs of the following diseases under section 80DDB of the Income Tax Act:

Serial Number Disease Category Prescription/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*
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*
5 Haematological disorders

  • Haemophilia
  • Thalassaemia
a specialist having a Doctorate of Medicine (D.M.) degree in Haematology*

* or any equivalent degree, recognised by the Medical Council of India

How much Deduction is Allowed under Section 80DDB?

You can claim the expenses you incur for the medical treatment of a dependent family member under section 80DDB. However, the amount of deduction you can avail under the section will be limited as per the following:

Age of the Patient Age of the Patient
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

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

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:

  • D.M. in Neurology for neurological diseases
  • D.M. in Oncology for malignant cancers
  • Post-graduate in General Internal Medicine for AIDS

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

d) 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