Section 80DDB of the Income tax act, 1961, gives tax benefits to an individual and a Hindu undivided family for the expenditure incurred for medical treatment. Often taxpayers confuse Section 80U, 80DD, and 80DDB while claiming the tax deduction.
In this article, we will be discussing all the provisions of section 80DDB so that you will be in a position to know who is eligible to get section 80DDB tax deduction and how to claim such benefits in your income tax return. This article will clear all your doubts.
What is Section 80DDB?
Section 80DDB is like any other section of the income tax act, 1961, where in terms and conditions for taking tax deduction for medical treatment is specified. If you satisfy all the conditions mentioned then tax benefits is allowed to you,
In addition to section 80DDB, you are also required to refer to rule 11DD. In this rule, you will find the list of specified diseases and specialists whose prescription is allowed as a valid document to claim tax deduction. You can refer to the list of specified diseases and specialists given at the end of this article.
Who can claim tax deduction under section 80DDB
To claim tax deduction under section 80DDB, the taxpayer must be an Individual or a Hindu undivided family resident in india.
Indian citizens and foreign citizens who are resident in india allowed to take benefit of section 80DDB if other conditions as mentioned in this section are satisfied.
Non residents are not allowed to take benefit of section 80DDB.
The taxpayer must have paid for the medical treatment of a specified disease or ailment as prescribed by the Board under rule 11DD.
You can incur expenditure for medical treatment of any individual you want. But, to claim tax deduction under section 80DDB, the expenditure for medical treatment must be incurred for the assessee or dependent spouse, children, parents, brothers and sisters of the taxpayer.
In case of a HUF, expenditure is eligible for tax deduction under section 80DDB if its incurred for the medical treatment of any member who is wholly or mainly dependent upon the HUF.
The taxpayer must have a doctor’s prescription to claim tax deduction under section 80DDB.
List of eligible prescribed diseases and doctors whose prescription is considered for the purpose of tax deduction under section 80DDB is given below at the end of this article.
Here are the conditions to be satisfied in order to get eligible for Section 80DDB tax deduction;
- The taxpayer is an Individual or HUF.
- The Taxpayer is resident in India.
- The Taxpayer must have paid any amount for the medical treatment of a specified disease or ailment as prescribed by the Board under rule 11D.
- The expenditure must be incurred for medical treatment of the assessee himself, wholly or mainly dependent husband/wife, children, or parents, or brothers and sisters of the taxpayer.
- The Taxpayer is required to have doctor’s prescription and bills.
Amount of tax deduction under section 80DDB
If conditions to section 80DDB of the Income tax act, 1961, satisfied, then actual expenditure on medical treatment will be allowed as tax deduction.
However, the total amount of tax deduction for the whole financial year cannot exceed 40,000 rupees.
This means, the amount of expenditure for medical treatment or Rs 40,0000 whichever is lower will be allowed as tax deduction under section 80DDB of the Income tax act, 1961.
In the case of a senior citizen, the maximum tax deduction limit is 1,00,000 rupees instead of 40,000 rupees.
Senior citizen is an individual who is at least 60 years of age at any time during the financial year for which tax deduction is claimed.
Please note, if you have received any amount from an insurer under an insurance or reimbursed by the employer for medical treatment, then tax deduction under section 80DDB shall be reduced by the amount received.
Table Showing Tax Deduction limit under section 80DDB
| Patient’s age | Maximum limit in indian rupees |
| An individual who is less than 60 years | 40,000 |
| In the case of a senior citizen who is aged 60 years or more during the financial year | 1,00,000 |
Please note, the amount of tax deduction under section 80DDB is decided based on the age of the person who is availing medical treatment and not on the basis of the age of the person who is claiming the benefit of tax deduction.
If you have decided to pay tax as per the new tax regime under section 115BAC, then section 80DDB benefits are not available. You can claim tax benefits under this section, if you have opted to pay tax as per the old tax regime.
How to claim tax deduction under section 80DDB
You can claim tax deduction under section 80DDB in your income tax return. While filing your ITR, you need to mention the exact amount of tax deduction based on your calculation to avail the benefit.
You should have proof that the medical treatment is undertaken. Keep the prescription and medical bills with you. You need not attach or upload these documents while filing your income tax return. However, if the assessing officer asks for it, then you need to produce these documents before them.
Following things should be present in the prescription;
- Patient’s name and age
- Name of Disease or Ailment
- Specialist doctor who is issuing the prescription should mention his/her name, address, qualification and registration number.
Diseases Covered, Form and Certificate
Column 1 of the following table shows specified diseases eligible for tax deduction under section 80DDB and column 2 says whose prescription is allowed to claim such benefits.
| Specified diseases under rule 11DD | To claim tax deduction under section 80DDB prescription should be issued by following specialists |
| 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)Parkinson’s Disease | 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; |
| Malignant Cancers | 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; |
| Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) | any specialist having a postgraduate degree in General or Internal Medicine, or any equivalent degree which is recognised by the Medical Council of India; |
| 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 or any equivalent degree, which is recognised by the Medical Council of India; |
| Hematological disorders:(i)Hemophilia; (ii)Thalassaemia | 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 as specified in column 1, the patient is receiving the treatment in a Government hospital, the prescription may be issued by any specialist working full-time in that hospital and having a postgraduate degree in General or Internal Medicine or any equivalent degree, which is recognised by the Medical Council of India.
The prescription referred to in column 2 shall contain the name and age of the patient, name of the disease or ailment along with the name, address, registration number and the qualification of the specialist issuing the prescription.
Where the patient is receiving the treatment in a Government hospital, such prescription shall also contain the name and address of the Government hospital.
Link to refer rule 11DD
Now you know Who can claim tax deduction under section 80DDB? What is 80DDB deduction in income tax? and what is the maximum limit of the tax deduction U/s 80DDB?
Let us know the applicability with the following example.
Example Showing calculation of tax deduction under section 80DDB
Mr X, an individual resident in India, paid expenses on medical treatment of specified disease of Rs 60,000 during the financial year 2023-24 (assessment year 2024-25). He has also received an amount of Rs 30,000 from an insurance company against such expenses. Can he claim tax deduction under section 80DDB? If yes, calculate his tax deduction for the financial year 2023-24 (assessment year 2024-2025).
| Particulars | Amount (in Rs.) |
| Medical expenditures paid by the assessee | 60,000 |
| Maximum Limit of section 80DDB (assuming Mr C not a senior citizen) | 40,000 |
| Tax Deduction Eligibility (Lower of above two) | 40,000 |
| Less: amount received from insurance company | (30,000) |
| Deduction can be claimed u/s 80DDB (Rs 40,000 – Rs 30,000) | 10,000 |
In the above example, Mr. X eligibility was Rs 40,000 to claim tax deduction under section 80DDB. As he has received Rs 30,000 from the insurer towards his medical treatment, total eligibility gets reduced by the amount received to Rs 10,000 (Rs 40,000-Rs 30,000). Hence, the assessee can claim an amount of Rs 10,000 as tax deduction under section 80DDB of Income Tax Act 1961.
Frequently Asked Questions on Section 80DDB
Can I claim both Section 80DD and 80DDB together?
Yes. There is no such restriction but you need to satisfy conditions specified in these sections.
Can I claim a full deduction of 40,000 u/s 80DDB?
No, it’s not a fixed deduction like in the case of Section 80U. You can claim tax deduction up to Rs 40,000. If your expenses are less than 40,000 rupees for the whole financial year, then tax deduction will be restricted up to your actual expenses. If it’s more than 40,000, then tax deduction will be restricted to 40,000 rupees.
Can expenditure incurred for dental treatments like root canal be claimed under section 80DDB?
No, as dental treatment like root canal is not considered as a specified disease.
Is diabetes and high blood pressure covered under section 80DDB?
No, You can refer to rule 11DD as specified in our above article. Diabetes and high blood pressure is not a specified disease to claim tax deduction.
Is paralysis covered as a specified disease for tax deduction u/s 80DDB?
Yes, paralysis is eligible, as it’s a neurological disease included in the list of specified diseases under rule 11DD.
What is dependent and who all are covered in it as per section 80DDB?
For the purpose of section 80DDB, in case of an individual, dependent means spouse, children, parents, brothers, and sisters of the individual, or any of them who is wholly or mainly dependent on the assessee for his support and maintenance.
In the case of a Hindu Undivided Family (HUF), any member can be treated as dependent if such member is wholly or mainly dependent on his support and maintenance.
| Assessee | Dependent |
| Individual assessee | Spouse, Children, Parents, Brothers, and Sisters of the individual |
| HUF Assessee | Any member |
