1/25/23, 12:59 PM Section 80DDB of Income Tax Act: Diseases Covered - Paisabazaar.

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Deduction Under Section 80DDB

Section 80DDB speaks of deductions in respect of expenses incurred for medical treatment of specified
diseases or ailments.

Section 80DDB provides that if an individual or an HUF has incurred medical expenses for treatment of
specified disease or ailment, such expense is allowed as deduction, subject to such conditions and capped at
such amount as specified, under Section 80DDB of Income Tax Act.

Here, the section speaks of medical expenses incurred on treatment of specified diseases or ailments and
should not be confused with premium paid for health insurance bought covering such diseases or ailments.
The payment for health insurance is covered under Section 80D of the Income Tax Act.

Who Can Claim the Deduction under Section 80DDB

Deduction under Section 80DDB can be claimed only by individuals and HUFs. That is no deduction under
this section can be claimed by corporates or any other entity. Further, deduction under section 80DDB can
be claimed only by the assessee who is a resident of India during the relevant previous year. That is the
section does not apply to non-resident Indians.

Further, it is imperative that deduction can be claimed only by the person who has actually incurred the
expenses. Thus, in case of Section 80DDB, deduction can be claimed by the individual and HUF who has
actually incurred such medical expense.

Whose Medical Treatment can be Allowed as Deduction

Under Section 80DDB
Deduction under section 80DDB can be claimed only by the person incurring the expenses. However, the
medical expenses can be incurred for the treatment of the following people:

Individuals: In case of an individual, the medical expense can be incurred on the medical treatment of the
assessee or any of his dependents. The ‘dependents’ in respect of this section would include spouse, his
children, his parents, brothers and sisters of the individual or any of them. The dependent as the world
suggests should be ‘dependent on the individual’ for his or her maintenance and support.

Hindu Undivided Family (HUF): In case of an HUF, the medical expense can be claimed as deduction
wherein the same are incurred for medical treatment of any member of the HUF.

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1/25/23, 12:59 PM Section 80DDB of Income Tax Act: Diseases Covered - Paisabazaar.com

What Kind of Medical Treatments are Allowed Under Section

80DDB
Deduction under section 80DDB is allowed for medical expenses incurred for medical treatment of specified
diseases or ailments. The nature of diseases and ailments which are included for deduction under Section
80DDB are mentioned in Rule 11DD of Income Tax and the same are as follows :

1. Neurological Diseases as identified by a specialist ,where the level of disability has been certified
to be of 40% and above and covers Dementia, Dystonia Musculorum Deformans, Chorea, Motor
Neuron Disease, Ataxia, Aphasia, Parkinson’s Disease and Hemiballismus.
2. Malignant Cancer
3. AIDS- Acquired Immuno-Deficiency Syndrome
4. Chronic Renal failure
5. Hematological disorders like Hemophilia or Thalassaemia.

Thus, the section intents to cover medical treatment for major illnesses and diseases and would not cover
medical expenses which are more common in nature like a cataract or a C-section.

Documents Required
To claim deduction under section 80DDB, it is mandatory for the assessee to provide a proof of the need for
treatment and a proof that the treatment has been actually undertaken. Therefore, it is compulsory to obtain
a prescription for such treatments from a qualified doctor.

Earlier it was required to obtain such prescription from doctors of government hospital. However, the same
has been relaxed with effect from AY 2016-17 and prescription can now be obtained from relevant specialist
from private hospitals and not necessarily a doctor working with a government hospital. Rule 11DD now
stands amended and the prescription can now be obtained as follows :

In case of neurological diseases, a prescription from a Neurologist having a Doctorate of Medicine in

Neurology or any equivalent degree is required.

In case of Malignant Cancer, a prescription by an Oncologist having a Doctorate of Medicine in oncology

or any equivalent degree is required.

In case of AIDS, a prescription by any specialist having post graduate degree in general or internal
medicine or any equivalent degree is required.

In case of Chronic Renal failure, a prescription by a Nephrologist having a Doctorate of Medicine (D.M.)
degree in Nehprology or a Urologist having a Master of Chirurgiae (M.Ch.) degree in Urology or any
equivalent degree is required

In case of the last ailment Hematological disorders, a specialist having a Doctorate of Medicine degree in
Hematology or any equivalent degree, is required

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1/25/23, 12:59 PM Section 80DDB of Income Tax Act: Diseases Covered - Paisabazaar.com

Thus, prescription is required by a relevant specialist in the field of Medicine. It must be noted that all the
degrees should be recognized by the Medical Council of India.

Where the treatment is undertaken in government hospital, the prescription can be obtained from any
specialist working full time with the hospital and having a post graduate degree in general medicine.

What Should be Mentioned in the Prescription

The prescription needs to be obtained from qualified doctors having relevant specialization. Earlier the
prescription had to be submitted in Form 10-I, however, the same is done away with w.e.f AY 2016-17. The
prescription should now specify the following:

Name of the Patient

Age of the Patient

Disease or Ailment

Name, Address, registration number of the specialist doctor issuing the prescription.

In case the treatment is undertaken in a government hospital, the prescription should mention Name and
address of the government hospital.

The Form needs to be signed by the doctor/head of government hospital as the case may be.

The prescription so obtained has to be submitted by the assessee to the income tax department along with
the Income Tax Return.

What Amount Can be Claimed as Deduction Under Section

80DDB
The amount that can be claimed as deduction under section 80DDB is based on the age of the person for
whom the medical expense/treatment is incurred.

In case where the medical treatment expense is incurred for an individual or his dependent or a member of
HUF, the amount of deduction is capped at the actual amount paid or rupees forty thousand, whichever is
less.

For the purpose of this section :

Senior citizen would mean any person, being a resident Indian, who has completed sixty years or more at
any time during the relevant previous year.

Very Senior citizen would mean any person, being a resident Indian, who has completed eighty years or
more at any time during the relevant previous year.

Thus, the amount of deduction that can be claimed under Section 80DDB can be tabled as follows :

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1/25/23, 12:59 PM Section 80DDB of Income Tax Act: Diseases Covered - Paisabazaar.com

Age of the person who is availing medical treatment Amount of deduction (Rs.)

Rs.40,000 or actual expenses, whichever is

Age less than 60 years
less

Rs.1,00,000 or actual expenses, whichever is

Senior Citizens- Age 60 years and above
less

Rs.1,00,000 or actual expenses, whichever is

Very Senior Citizens- Age 80 years and above
less

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Things to remember :

The deduction can be claimed only in respect of actual expenses incurred during the relevant previous
year.

Further, the amount of deduction is based on the age of the person availing the medical treatment and
not on the age of the assessee or the person claiming the deduction.

The amount of deduction under Section 80DDB is exclusive of deduction claimed under any other section
covered by Chapter VI A.

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