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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.

Deducation Under Section 80DDB with FAQs

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

ID-10025391

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)

——————-

6. Extract of Rule 11D related to deduction under section 80DDB

[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

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252 Comments

  1. dinesh says:

    Chronic kidney disease (CKD), also known as chronic renal disease, is progressive loss in kidney function over a period of months or years. The symptoms of worsening kidney function are not specific, and might include feeling generally unwell and experiencing a reduced appetite. so it’s 80DDB

  2. Shiv says:

    Sir my mother is paralysed for 15 years now and she is above 55 year, now at this age she is completely bed ridden and she is diabetic, blood pressure problem and now she has lost her voice also, I want to know if we can claim for deduction under section 80DDB.

  3. ACER says:

    sir i recently got minor heart attacks due to minor blockage in heart arteries that can be ailed by medicine after the angiography test confirmed minor blockage. Am i eligible for income tax deduction section 80DDB

  4. Sharath Dot C says:

    One of my dependents is a patient of Multiple Sclerosis , the medication is cost is as high as 50,000 per month . Patient is not impacted towards disability as we are thoroughly following the medication . Is the disability of 40% a mandatory cause in-spite of MS being a chronic disease . Information on this will be of great help.

  5. SATHYA NARAYANAN says:

    any one can clarify for me? sir, my wife had gone for treatment for IDIOPATHIC PERIPHERAL NEUROPATHY and incurred around 50 k , can i avail 80 ddb?

  6. Keshav says:

    I have been treated with High Myopia in both the eyes , as per doctors recommendation i got lasik treatment for my eyes , does this come under the list of diseases can you please confirm

    thanks
    Keshav

  7. Kishor says:

    Sir..i want to know tht my mother was eundergoing treatment of diseases which is under 80DDB. Can i avail deduction for same as my father is also a state govt servant. Considering my father has not claimed for same.

  8. B. Baruah says:

    Respected Sir,
    Subject:- Deduction from Gross total income under Section 80DDB – Clarification thereof.
    I am a Govt. employee working under Election Department. However one of our staff has claimed deduction of Rs. 60,000/- for Coronary Antery diseases & LRTI end CRF with any prescription.
    Therefore, i want to know whether an amount of Rs. 60,000/- shall be deducted from his Income Tax calculation.
    A line of confirmation is highly solicited.
    Yours faithfully,

  9. Chetan says:

    I have 2 questions regarding 80DDB:

    1. My father is depended on me, he had a heart attack which cost me nearly 1 lac. For this can I get tax benefit of 60000/-.
    And if yes, then how?

    2. My mother is also depended on me, she had a fracture which cost me nearly 25000/-. For this can I get tax benefit.
    And if yes, then how?

    Pls suggest, thanks.

  10. Viresh Nandimath says:

    i, Recently my father went through coronary angioplasty surgery,can I avail tax deduction of the amount under section 80DDB – Deduction in respect of medical treatment. What are the documents I need to support in case if I am allowed to avail the tax document. please help. viresh_an@yahoo.co.in

  11. SUBHAJIT BHOWAL says:

    Hi Sir,
    My father is insured and I got claimed for his spinal surgery in financial year 2015-16. Though he has Motor Neurone Disease and going on treatement and I did not claim any amount for that purpose. He is 65 years old, hence do I eligible or avail tax benefit under 80DDB.

  12. Prakash 9842101030 says:

    How Hemophilia patient can claim under 80 DDB.
    URGENT answer anticipated.
    What documents to get from doctor and what to be provided to the company for deductions.
    How much deductions can be done

  13. Sekar says:

    Hi,

    I have spent around 2 lakhs for my mother’s medical expenses, who is a dementia patient for more than 6 years. She has died recently. Can I claim 80DDB which was eligible when she was alive?

  14. Subramanian says:

    Sir,
    My Son born with some legs bending. Doctors suggest that do surgery to correct it. I spended Rs.60,000/- for that surgery. Is there any possibility that to claim that amount with u/s 80DDB.

  15. Deepthi says:

    Hi Sir,

    My father had prostrate cancer and under went urestomy. As his urinary bladder was removed he need to carry bag attached to his intenstine which need to be changed every week. Can the expenses incurred in process be claimed under 80DDB.

  16. Sudheer P says:

    Hi Sir,

    My Son 5 months old under gone the Open Heart surgery (TAPVC to CS) in star hospital, Hyderabad. I have applied for insurance and got exception amount Rs 378000/- but the total cost for the surgery is Rs 500000/-. In this case the disease come under exception to the Income tax or not and in which section it will come.

    Could you please reply it as soon as possible.

  17. Deepak Goyal says:

    Sir

    I am working in State Bank of Patiala. My father undergone treatment of stomach cancer and we got total expenses of Rs. 850000. I have got Rs. 400000 as reimbursement from the Bank. Now I have two queries from you:

    1. Whether normal available Rs. 15000 medical reimbursement exemption is excluding Rs. 60000 under 80ddb or not.
    2. Age of senior citizen is 65 or 60 for AY2016-17?
    3. How much I can claim under 80ddb? I am confused after reading first two examples provided.

    Deepak Goyal

  18. soheb says:

    Hi,
    Recently my father went through bypass surgery, insurance company reimburse me the partial amount for the treatment (50 %), can I available tax deduction on the rest of the amount under section 80DDB – Deduction in respect of medical treatment.

    What are the documents I need to support in case if I am allowed to avail the tax document.

    please help

    Sincerely,

  19. S B MANAGULI says:

    Pl inform whether Expenses incurred for treatment of BP & Prostate enlargement can be deducted under Sec 80 DDB ? Regards
    S B Managuli Bangalore

  20. lakshmisha B S says:

    I am expecting 6 lakh for f y 2015-16 and Rs. 1000000 already received medical allowance for my wife cancer treatment, how tax oayable for this year

  21. Anshul Jindal says:

    Dear TaxGuru,

    I have paid sum of 3 lacs for my Mother-in-Law for her heart procedure (ICD, very similar to pace maker). And would like to know, if I can claim tax exemption on this.

    She doesn’t have any means of income.

    Regards
    Anshul1233@gmail.com

  22. RAMESH says:

    Sir,

    i am patient of ANKYLOSING SPONDYLOSIS and in continuous usage of medicians, whether expenses incurred in this can be claimed as per the rule 11 dd.

    Thanking you

  23. Gokulesh says:

    Can expenses U/s 80DDB be claimed in
    Self (individual) return and in
    HUF returns (being same person member of HUF)
    for expenses made from both (Individual & HUF books)

    i.e to say Rs 40000 in Individual return & Rs 40000 in HUF return.

  24. MOTI LAL says:

    I got treatment from S G L charitable Hospital Mustafabad, PO Subhanpur, GT Road
    Kapurthala-144601.
    Ammount paid Means total expeniture as Rs:-212007/-
    want to know this Hospital registred under tax rebate, if yes i need a as REGISTRED
    certificate.
    Thanks.

    MOTI LAL
    email purimotilalpuri@yahoo.in

  25. Amit says:

    Hello,

    I would like to know can employer give benefit of 80DDB while calculating Income tax for employee if employee submits all the valid documents necessary for deduction or employee has to claim the benefit while filling of IT return?

  26. uma jayaram says:

    I am taking treatment from private hospital for cancer. Can i submit a certificate from the doctor i am taking treatment for tax purpose under sec 80ddb

  27. Pradeep Kumar says:

    Dear Sir,

    My father is suffering from Alzheimer disease and yearly expense of treatment is around 50000/- The disability level is around 60%. He is not able to remember the things and not able to recall the things and names. sometime not even recognize the faces.

    My question is can i claim the medical expenses under section 80DDB. Also, can I get the benefit of income tax for deduction for dependent for disability.

  28. TRUSHAR RANA says:

    Sir,
    I am paying for my father in law, who is suffering from Cancer. He is dependent on me as all her children are deceased. Kindly let me know if I am eligible to claim u/s 80DDB.

  29. mukesh says:

    dear sir,
    WHETHER THE EXPENDITURE MADE FOR HEART SURGERY & PACE MAKER WAS PLANTED AND BYPASS SURGERY IS ELIGIBLE U/S 80DDB FOR THE DEDUCTION PURPOSE.SIR, A THE EXPENDITURE IS ABOVE RS. 300000.AND WILL BE REIMBURSED UPTO RS.300000. SO WHETHER I CAN GET THE BENEFIT OF 300000/ I.E. REIMBURSED AMOUNT. PL RELPY AS EARLY AS POSSIBEL. THANKING YOU

  30. Manmohan singh says:

    Sir, Recently, I got a mild heart attack and two stents were put. Being a CGHS beneficiary, some amount was spent by government and remaining amount was paid by me. Can I claim this amount in my ITR?

  31. Lalbabu yadav says:

    Dear sir
    I want to know that I have paid 38000(thousand rupees) about my wife treatment during admit in hospital
    can I REBATE in 80DDB Please guide me

  32. S. Nandkeolyar says:

    My wife, 64 yrs, was treated for Non Hodgekin Lymphoma (NHL), a type of Cancer at Apollo Hospital, New Delhi. Can she avail benefits u/s 80 DDB as Apollo Hospital is a private hospital.

    Thanks,

  33. Rahul Gupta says:

    dear sir

    i want to know that my friend taken his treatment in private hospital for Knee Operation he pay over Rs. 4.5 lacs on said operation can he claim deduction u/s 80DDB

    pls. reply to my mail

    thanks

  34. Faisal Syed says:

    Hi,
    I have one query regarding 80DDB.

    I am a government servant. In our office one employee is suffering from Cancer. His treatment is undergone in government hospital. Hence he get 100% reimbursement from government of Maharashtra. He gets more than Rs. 6 Lakhs per annual as medical reimbursement.

    My question is, whether the reimbursement amount should consider as taxable income ??
    (Remember that treatment is undergone in government hospital)

    Regards
    Faisal Syed

  35. Nisha says:

    Hi, My mother got TEN (Toxic Edidermal Necrolysis) – Medicine reaction and after recovery we lost her in blood transmission which resulted in cardiao respiratory leads to hypoxic brain damage revived and life support given. Does this cover under section 80 DDB?

  36. SRINIVASA REDDY says:

    I AM HAVING PROBLEM IN SPINE PROBLEM DESES(ANKYLOSING SPONDYLOSIS) Can i claim for medical bills, doctor fees for income tax exemption. my child having sligh problem in brain growth development less than 3 years as expected age 6 years can i claim for income tax. can u send reply to my mail.

  37. Asish Basu says:

    I have certain doubts in 80 DDB
    1. Is the treatment taken in Private hospital for chronic diabetic foot ulcer symptoms canbe talken for exemption?
    2. Are medical bills allowed for this chronic disease under the limit 40000?
    Please reply. –

  38. Suresh says:

    Dear Sir,
    Can we avail tax benefit under 80DDB for AMD (Age-related macular degeneration (AMD) is a deterioration or breakdown of the eye’s macula ) ? I have spent more than 75000/- for my fathers treatment. Pls suggest.

  39. deepak motwani says:

    Hi
    I have spent Rs. 300000 on heart byepass surgery of my father can i claim deduction 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

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