Page Contents
- 1. Medical treatment of specified ailments under section 80DDB
- 2. Amount of deduction under section 80DDB
- 3. Points to be kept in mind while claiming deduction under section 80DDB
- 4. Specified diseases and ailments for the purpose of deduction under section 80DDB
- 5. Frequently Asked Questions on deduction under section 80DDB
- 6. Extract of Rule 11D related to deduction under section 80DDB
1. Medical treatment of specified ailments under section 80DDB
Deductions of expenses on medical treatment of specified ailments (such as AIDS, cancer and neurological diseases) can be claimed under Section 80DDB. The maximum amount of deduction allowed from gross total income on condition that no medical reimbursement is received from any insurance company or employer for this amount. In case of reimbursement the amount paid should be reduced by the amount received if any under insurance from an insurerer or reimbursed by an employer.
2. Amount of deduction under section 80DDB
Amount of deduction will be lower of the following:
a. mount actually paid on medical treatment specified above; or
b. or Amount as per Table below
| From A.Y. 2019-20 | From A.Y. 2016-17-2017-18 | Upto A.Y. 2015-16 | |
| HUF or Individual below the sixty Years of Age | 40,000 | 40,000 | 40,000 |
| Any resident individual of age of 60 years or above but less then 80 years | 1,00,000 | 60,000 | 60,000 |
| resident individual of the age of 80 years or above | 1,00,000 | 80,000 | – |
3. Points to be kept in mind while claiming deduction under section 80DDB
Following important points should be kept in mind while claiming deduction under section 80DDB:
- Deduction under section 80DDB can be claimed by an individual or a HUF, who is resident in India.
- Deduction is available in respect of amount actually paid by the taxpayer on medical treatment of specified disease or ailment (prescribed by the Board, see rule 11DD for prescribed disease or ailment).
- For the purpose of this section in the case of an employee “dependant” means individual, the spouse, children, parents, brothers and sisters of the employee or any of them, dependant wholly or mainly on the employee for his support and maintenance.
- In case of an individual, the aforesaid expenditure should be incurred on medical treatment of an individual or wholly/mainly dependent spouse, children, parents, brothers and sisters of the individual; and
- In case of a HUF, expenditure should be incurred on the medical treatment of any member of the family, who is wholly/mainly dependent on such HUF.
- The tax payer has to obtain the prescription for the medical treatment from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist, as may be prescribed.
- In order to claim this deduction, however, you will have to submit Form 10-1 from a specialist doctor confirming the treatment of the disease. Up to A.Y. 2015-16 the Certificate was required only from a specialist Doctor working in a Government hospital but from A.Y. 2016-17 it is amended to provide any specialist doctor.
- From the amount of deduction computed in aforesaid manner, amount, if any, received by the taxpayer from any insurer or from his employer, by way of reimbursement for such expenditure shall be deducted.
Recommended Post- Budget 2015- Section 80DDB- Limit raised & relaxed condition of certificate
4. Specified diseases and ailments for the purpose of deduction under section 80DDB
For the purposes of section 80DDB, the following shall be the eligible diseases or ailments :
(i) Neurological Diseases where the disability level has been certified to be of 40% and above,—
(a) Dementia ;
(b) Dystonia Musculorum Deformans ;
(c) Motor Neuron Disease ;
(d) Ataxia ;
(e) Chorea ;
(f) Hemiballismus ;
(g) Aphasia ;
(h) Parkinsons Disease ;
(ii) Malignant Cancers ;
(iii) Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;
(iv) Chronic Renal failure ;
(v) Hematological disorders :
(i) Hemophilia ;
(ii) Thalassaemia.
5. Frequently Asked Questions on deduction under section 80DDB
Question – I am undergoing treatment for Cancer currently. Although these expenses are covered under my insurance policy, there is some parallel treatment recommended as preventive measures to control the spread of this disease. Since the parallel treatment (ovarian ablation and IVF treatment) is not covered in my insurance policy, I would have to shell out approximately 2 lakhs for this treatment. Can I avail of exemption in this case and to what extent?
Answer – Section 80DDB provides deduction for expense on cancer patients.Section 80DDB starts with following lines
Deduction in respect of medical treatment, etc.
80 DDB. 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
(a) for himself or a dependent, in case the assessee is an individual; or
(b) 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 :
So any amount of expenditure is covered u/s 80DDB. However the deduction is limited to maximum Rs 40,000 (which is Rs 60,000 in case patient is 60 years or above and Rs. 80,000/- for those above 80 Years from A.Y. 2016-17. This amount has been extended to Rs 1,00,000 for both senior citizen and super citizen from A.y 2019-20)
However the proviso to section 80DDB provides that if there is any insurance claim , then deduction shall be allowed by reducing the insurance amount received from expenditure incurred .
Read the proviso below
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) :
In nutshell computation of deduction is as under
Total expenditure xxxxx
Less Insurance claim xxxxx
Net Expenditure xxxxx
Net Expenditure allowed as deduction to the maximum of Rs 40,000 (Rs 60,000 in case of Sr. Citizen, Rs. 80,000/- in case of super senior citizen. This amount has been extended to Rs 1,00,000 for both senior citizen and super citizen from A.y 2019-20).Therefore , in your case , you can claim deduction despite getting the insurance claim upto Rs 40,000 (Rs 60,000 if you are of 60 years or more but less than 80 Years and Rs. 80,000/- in case of very senior citizen from A.Y. 2016-17 . This amount has been extended to Rs 1,00,000 for both senior citizen and super citizen from A.y 2019-20)
Question – During the financial year 2017-18, Mr. Raja spent Rs. 1,00,000 on medical treatment of specified diseases of his brother (age 48 years) who is wholly dependent on him. He received Rs. 25,000 by way of reimbursement of such expenditure from a medical insurance policy. Can he claim any deduction in respect of expenditure incurred by him on medical treatment of specified diseases?
Answer– In this case, all the conditions of section 80DDB are satisfied and hence, Mr. Raja can claim deduction under section 80DDB. Deduction under section 80DDB will come to Rs. 15,000 (i.e., Rs. 40,000 maximum limit of deduction – Rs. 25,000 reimbursement from a medical insurance policy). If his brother is a senior citizen (i.e. resident and of the age of 60 years of above but less than 80 years), then the amount of deduction will be Rs. 35,000 (i.e., Rs. 60,000 maximum limit of deduction – Rs. 25,000 reimbursement).
Suppose in above case, the amount received from insurance policy is Rs. 65,000 instead of Rs. 25,000, then the amount of deduction will be NIL (in both the situations), since the amount of reimbursement exceeds the maximum amount of deduction i.e., Rs. 40,000 or Rs. 60,000, as the case may be. However one should note that the amount of deduction has been extended to Rs 1,00,000 for both senior citizen and super citizen from A.y 2019-20)
——————-
[Specified diseases and ailments for the purpose of deduction under section 80DDB.
11DD. (1) For the purposes of section 80DDB, the following shall be the eligible diseases or ailments :
(i) Neurological Diseases where the disability level has been certified to be of 40% and above,—
(a) Dementia ;
(b) Dystonia Musculorum Deformans ;
(c) Motor Neuron Disease ;
(d) Ataxia ;
(e) Chorea ;
(f) Hemiballismus ;
(g) Aphasia ;
(h) Parkinsons Disease ;
(ii) Malignant Cancers ;
(iii) Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;
(iv) Chronic Renal failure ;
(v) Hematological disorders :
(i) Hemophilia ;
(ii) Thalassaemia.
(2) The certificate in respect of the diseases or ailments specified in sub-rule (1) shall be issued by the following specialists working in a Government hospital—
(a) for diseases or ailments mentioned in clause (i) of sub-rule (1) – 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;
(b) for diseases or ailments mentioned in clause (ii) of sub-rule (1) – 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;
(c) for diseases or ailments mentioned in clause (iv) of sub-rule (1) – 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 or any equivalent degree, which is recognised by the Medical Council of India;
(d) for diseases or ailments mentioned in clause (v) of sub-rule (1) – 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 :
Provided that where in respect of any diseases or ailments specified in sub-rule (1), no specialist has been specified or where the specialist specified is not posted in the Government hospital in which the patient is receiving the treatment, such certificate, with prior approval of the Head of that hospital, may be issued by any other specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine, which is recognised by the Medical Council of India.
(3) The certificate from the prescribed authority to be furnished along with the return of income shall be in Form No. 10-I.]
————–
Brief on Some of the eligible diseases or ailments
(a) Dementia ; Dementia is a broad category of brain diseases that cause a long term and often gradual decrease in the ability to think and remember such that a person’s daily functioning is affected. Other common symptoms include emotional problems, problems with language, and a decrease in motivation. A person’s consciousness is not affected. For the diagnosis to be present it must be a change from a person’s usual mental functioning and a greater decline than one would expect due to aging. These diseases also have a significant effect on a person’s caregivers.
(b) Dystonia Musculorum Deformans ; Dystonia is a neurological movement disorder, in which sustained muscle contractions cause twisting and repetitive movements or abnormal postures. The movements may resemble a tremor. Dystonia is often initiated or worsened by voluntary movements, and symptoms may “overflow” into adjacent muscles.
(c) Motor Neuron Disease ; A motor neuron disease (MND) is any of five neurological disorders that selectively affect motor neurons, the cells that control voluntary muscle activity including speaking, walking, swallowing, and general movement of the body. They are neurodegenerative in nature, and cause increasing disability and, eventually, death. In the most common classification, the term “motor neuron disease” applies to the following five disorders which affect either upper motor neurons (UMN) or lower motor neurons (LMN), or both:
| Type | UMN degeneration | LMN degeneration |
| Amyotrophic lateral sclerosis (ALS) | yes | yes |
| Primary lateral sclerosis (PLS) | yes | no |
| Progressive muscular atrophy (PMA) | no | yes |
| Progressive bulbar palsy (PBP) | no | yes – bulbar region |
| Pseudobulbar palsy | yes – bulbar region | no |
(d) Ataxia ; Ataxia is a neurological sign consisting of lack of voluntary coordination of muscle `movements. Ataxia is a non-specific clinical manifestation implying dysfunction of the parts of the nervous system that coordinate movement, such as the cerebellum. Several possible causes exist for these patterns of neurological dysfunction. Dystaxia is a mild degree of ataxia.
(e) Chorea ; Chorea (or choreia, occasionally) is an abnormal involuntary movement disorder, one of a group of neurological disorders called dyskinesias. The term hemichorea refers to chorea of one side of the body, such as chorea of one arm but not both (analogous to hemiballismus).
(f) Hemiballismus ; Hemiballismus, formerly called ballism, is a very rare movement disorder, caused in most cases by a decrease in activity of the subthalamic nucleus of the basal ganglia, resulting in the appearance of flailing, ballistic, undesired movements of the limbs. It can also appear rarely due to certain metabolic abnormalities. It is a rare movement disorder, being 500 times more rare than Parkinson’s disease. Hemiballismus can cause significant disability. Symptoms can decrease during sleep.
(g) Aphasia ; Aphasia is an acquired language disorder caused by damage to the brain. This class of language disorder ranges from having difficulty remembering words to losing the ability to speak, read, or write, but does not affect intelligence. This also affects visual language such as sign language. Aphasia is usually caused by brain damage, most commonly caused by stroke. Brain damage linked to aphasia can also be caused by other brain diseases, including cancer, epilepsy, and Alzheimer’s disease.
(h) Parkinsons Disease ;Parkinson’s disease (PD, also known as idiopathic or primary parkinsonism, hypokinetic rigid syndrome/HRS, or paralysis agitans) is a degenerative disorder of the central nervous system. The motor symptoms of Parkinson’s disease result from the death of dopamine-generating cells in the substantia nigra, a region of the midbrain; the cause of this cell death is unknown. Early in the course of the disease, the most obvious symptoms are movement-related; these include shaking, rigidity, slowness of movement and difficulty with walking and gait. Later, thinking and behavioral problems may arise, with dementia commonly occurring in the advanced stages of the disease, whereas depression is the most common psychiatric symptom. Other symptoms include sensory, sleep and emotional problems. Parkinson’s disease is more common in older people, with most cases occurring after the age of 50.
Download From 10-1 to Claim Deduction under section 80DDB
Also Read
Section 80DDB- Limit raised & relaxed condition of certificate
Section 80DDB- Private Hospital Doctors allowed to issue Certificate
Income / Profession Tax Benefits for Disabled / Handicapped Persons
CBDT makes Claiming of medical expenditure for tax purposes easy
(Republished with amendments on 29.06.2018)
Image courtesy of renjith krishnan at FreeDigitalPhotos.net
Author Bio
Sir,
i have spent Rs. 3,00,000/- on heart byepass surgery of my father.
can i claim deductions u/s 80DDB for above expenditure.
CABG dissess are in deduction of that & which govt. doctor sing. are take that one which city & state where byepass do Or that one my city & state which will refarie us
regards
I paid for my father treatment around Rs40000 in private hospital. I have all the bills how i can proceed to IT to reimburse. Please
I am paying for my grandmother who is suffering from Cancer. She is dependent on me as all her children are deceased. Kindly let me know if I am eligible to claim u/s 80DDB.
My minor son is a Juvinile diabetic…Am I liable for IT deduction u/s 80DD?
I am a sr. citizen and undergone HEART surgery. Can this surgery charges be claimed for Rebate under u/s 80 DDB ?? Or under any section ?
My in-laws are dependent on me as they do not have any son, can i avail benefit of Deduction under section 80DDB for the expense incurred by me in supporting them.
Hi
My father has undergone treatment for neurological disease for the past four years yearly expense around 1 lakh .
How much will i claim ?pls reply
Hi ,
My father has undergone treatment for neurological disease for the past four years.
How will i claim or how much amount will i claim ?
I am blood pressure and diabetic since last 20 years. My age is 64years pensioner. My dedical expenses is about 30,0000 pa. Now due to old age some more desease like prostet, knee problem are also faced by me and my medical expenses may be around 60000 pa. Max reimbursement is 7000 pa from my prev employer under group onsurance. Please advice me if i can claim for remaining deduction from my pension and bank intrest.
I have gone coronary angiography and coronary angioplasty. For I was paid a sum of Rs. Three lack. Can I get benefit under section 80DDB.
Dear Sir,
I have a dependent brother suffering from Parkinsons disease and is more than 80% disabled. Can I claim Tax deduction under section 80DDB (Rs40,000.00) & 80DD (For Medical Expenses, rehab etc Rs 1,25,000.00)both?
my mother is patient of kidney, one kidney is totally failure, she is eligible deduction u/s 80DDB or other in I.T ACT?
I am CML patient and under treatment in a private hospital and my medicine expenses would be about 1 lakh rupees per annum. I wish to claim under 80DDB section. For this I have filled up 10-I FORM and signed by My oncologist. In 10-I form , it is also mentioned about countersigned by govt hospital. The govt hospital doctors not willing to countersign it. So I am not being able to claim the deduction. What shall I do?
Sir,
i have spent Rs. 3,00,000/- on heart byepass surgery of my father.
can i claim deductions u/s 80DDB for above expenditure.
regards
hi i am a patient of cancer ca rectum and having a colostomy so i need to use colostomy bags everyday ..this expense is covered under 80ddb or not??
Apropos queries by P.V. Mahadevan (03/10/2015) and Naredra K Behera (03/02/2015), I also have similar query, pl. advice. I am a sr citizen (69) undergone angioplasty in Feb 2015 seeking financial relief and help for pvt hospital treatment.
Dear Sir,
My daughter suffered from cancer in the last year. She has been treated in CMC, vellore. My employer reimbursed the expenses incurred for the treatment. But, I have to spend additional amount of around Rs 60,000/- towards some medicines, traveling and lodging expenses during the treatment.
1) Can I claim tax exemption under section 80 DDB for the additional expenses incurred by me?
2) Can I get the Form 10-1 certified by the qualified doctor from Oncology department of CMC, Vellore?
Thanks in advance.
Can a claim be done under deduction u/s 80 DDB for guillain barre syndrome
sir,
my father has been admitted to shushrusha hospital because of bone facture december 2014 and replaced by steel rod left leg facture the whole expenses of bill paid by me near about 92,000/- he is totaly physically handicapped he has no right leglost in the year 2001 in accident and right hand in the year 2014 january sir how much i can get the tax rebate and please tell me
vasu s
No 81 smig a 6th block
yelahanka 4th phase bangalore
Under going treatment for ANGINA by a famous cardiologist, privage practitioner. Am I eligible for the deduction by 80CCB. Can i expect a reply or your opinion to my email address. Am a super senior citizen of 85. Thanks in advance.
Mahadevan
hi
my mother in law is suffering from malignant cancer and i am the sole bread winner of the house husband is not working so pls confirm can i claim tax exemption for her medicines and treatment?
07.03.15
Sir,
Pl guide on the queries –
1. If deductions will be available on treatment of Multiple Myeloma (a type of blood cancer-incurable haematological disorder u/s 80DDB.
2. If yes, then can it be cliamed for previous two years along with claim u/s 89(1)for release of my pension arrears in the current year.My dependent patient is suffering from March 2013 with this disease.
Pl reply to guide. Thanks.
sir my motheris undergoing neuro treatment under a neurologist of aprivate hospital am i eligible for claiming relief under 80ddb
Hi,
I have two dependents one is Sickle Thalassemia (Age# 7 Yrs) patient and Other one is having Chronical Renal Failure (Age # 72 Yrs). Both of them undergone hospitalization on the same year. My question here is, can I ask for the tax exemption for both the patient in the same assessment year as 40,000 + 60,000= 1Lakh. Kindly clarify on this.
Rajat
Can I claim deduction u/s 80 DDB for diabetis treatment
cardiac arrest and its treatment through Stent/angioplasty covers under 80DDB or not?
Dear Sir,
can i claim deuction of balance amount which was not received from my employer i.e out of Rs.60000/- expenditure, i received only Rs.20000/- as reimburement from my employer. Can i entitled to claim deuction of Rs.40000/- u/s 80DDB????
Sir,
can i claim deuction of balance amount which was not received from my employer i.e out of Rs.60000/- expenditure, i received only Rs.20000/- as reimburement from my employer. Can i entitled to claim deuction of Rs.40000/- u/s 80DDB????
Sir,
Are Dentistry expenses covered for the deduction in the max cap of RS 15,000 in medical expenses ?
Sir I have some querries regarding Sec 80DDB.
1. Whether Chronic Heart Disease are covered under 80DDB sec.
2. If Yes, can i claim deuction of balance amount which was not received from my employer i.e out of Rs.100000/- expenditure, i received only Rs.70000/- as reimburement from my employer. Can i entitled to claim deuction of Rs.30000/- u/s 80DDB
Please sir answer my post. Thanks
Kidney transplant of my wife was done in 2013, now she is on immuno supressive medicines which cost more than one lac per year. Can i claim for 80 DDB ?
Regards
I not am CA BREAST patient and treated in a private hospital for 2 lakh rupees.I wish to claim 80DDB claim.For this I asked the 10I FORM from the hospital.My oncologist issued the certificate and asked me to countersigned by govt hospital.the govt hospital doctors not willing to countersign it.So I am not being able to claim the deduction. What shall I do?
My father died during Nov. 2014,as per death report cause of death is Meningitis, tubercular, pneumomnits, thrombocytopenia, dyselectrolytemia, hypomagnesaemia. I have spent rs. 300000 for the treatment whether l can avail benefit under 80DDB. Please guide. Thanks, surender singh.
My mother is suffering from Malignant Cancer of Breast. She is undergoing treatment from OncoPhysician after getting surgery done from Oncosurgeon at a Trust Hospital. The rule says that benefit can be availed if certified by a Oncophysician/ Oncosurgeon from Government Hospital. What to do if there is no Government Hospital at my place or no Oncophysician/ Oncosurgeon available in nearest Government Hospital?
My dependent mother has lost both the eyes due to age related degeneration and irreversibly blind since 2012. A vitreoretinal Surgeon has certified the blindness in March 2014 during the last treatment. I have not claimed exemption so far for the expenses made, however I now understand I can even now get flat deduction of Rs.50-100 thousand, under Section 80-DD by producing the Certificate while Form-C submission. I have no bills available at present other than Certificate issued by the doctor. Pl help in getting this exemption.
My father has undersone catract operation for which i spent RS.18000/-. Can i show in IT(80DDB)
Sir i m ramcharan soni goverment servent .i expend 50000/ On mather treatment in privet hospital bren hemarege .can i calim for income tax banefit
I have certain doubts in 80 DDB 1. Is the treatment taken in Private hospital for paralysis agitans canbe talken for exemption? –
sir , I m kishor from Nasik, I expend 750000/- on mother treatment , in privet hospital, paralysis agitans , so can I calim for income tax benefit , I m government servant
I am aged 67 years. I am suffering with Hepatitis C Virus-HCV Genotype 3. It is viral problem in Lever. The cost of the treatment is 24 weeks Injection plus capsules- 24 weeks X Rs 7,600 = Rs 1,82,400/-.I have taken 2nd & 3rd opinion for the treatment. All the physicians are qualified Hepatalogists-MD.,DM. But working in Corporate hospitals-listed by Insurance Companies.
Am I eligible the cost of the treatment, subject to limit of Rs 60,000/-, under Section 80 DDB.
If so, What bills etc are to be submitted.
Respected sir,
i am state government servant, my mother is suffering with Arthorytis(knee Bone) from past 5years, she was dependent on me his medical bills are allowed to exemption under 80 DDB?
Sir,
I am suffered Viral Hepetitis “E” along with Acute Kideny Damage and Rs.170000/= comes for Hospitalization etc. exps.
Can I claim the said exps. under 80DDB of Income Tax.
Kindly give suggesstion.
Thanks
Dinesh
My mother in law taken a sugar treatment last financial year 2014-2015. Can i use the bill tax deduction for me?
Answer please…
Does 80DDB covers bypass surgery? My father who is 66 underwent by pass surgery , can I put 60000 rs under 80ddb submitting the bills
Sir, Where do i get the form10-1 format for claiming the deduction
Sir,
What are the documents to be submitted along with certificate in form 10-I in order to claim deductions under section section 80DDB of IT Act?
ppthankachen
DEAR SIR,
WHETHER THE EXPENDITURE MADE FOR HEART SURGERY i.e . HEART VALVE REPLACEMENT IS ELIGIBLE U/S 80DDB FOR THE DEDUCTION PURPOSE.SIR, ACTUALY MY MOTHER WAS OPERATED IN Sept-2014. THE EXPENDITURE IS ABOVE RS.7,00,000 AND THAT WAS PAIED BY MY OWN,WITHOUT ANY CLAIM.SO WHETHER I CAN GET THE BENEFIT OF THIS DEDUCTION THAT IS RS.40000.PLS.REPLY. THANKING YOU.
Hi,
I am working for Vestergaard.com and I undergone Liver Transplant surgery in 2012 and now I am on LIFELONG Medicines like Immunesuppression where i am spending almost 20000 to 25000 Per month for my medicines and routine blood test like LFT, KFT & CBC.
MA I ELIGIBLE for 80DDB Deduction ?
Can a person ( my father-in-law and Partner of Sadhana Arts ) of age 79 who is suffering of heart related problems get the deductions and how much ?