Section 80DDB: Tax Deduction for Medical Treatment of Specified Diseases – Eligibility, Limits & Rules

Many taxpayers ask how they can get a tax deduction if they or their dependents are being treated for serious diseases. If you’re one of them, here’s what you need to know about how to claim deduction under Section 80DDB in income tax return.

Section 80DDB is applicable to an individual and HUF with effect from 1st April 2004. Under Section 80DDB, an individual or HUF can claim tax deduction up to a maximum amount of Rs 40, 000 for medical treatment expenses paid during the previous year.

In the case of senior citizen the tax deduction amount can go up to Rs 1,00, 000.

Who is eligible for tax deduction on medical treatment – Section 80DDB

Following persons are eligible to claim tax deduction under section 80DDB for their medical treatment subject to fulfillment of other terms and conditions;

• Individuals (a salaried or self employed person or any other individual taxpayer), or
• HUF

To claim tax deduction under section 80DDB for medical treatment, the taxpayer is to be a resident in India during the financial or previous year.

A foreign citizen who is resident in India can also take tax benefit of section 80DDB as this section will be applicable to them as well.

Companies or other entities cannot claim this deduction

Persons for whom Medical expenses are to be incurred – Section 80DDB

To claim tax deduction under section 80DDB, medical expenses are to be incurred for medical treatment of;

• The taxpayer himself or
• Wholly dependent spouse,  Children, Parents, Brothers and Sisters of the taxpayer or any of them

Such expenses are to be incurred by the individual who wants to claim tax deduction under section 80DDB.

In case of a HUF, medical expenditures are actually to be incurred and paid for the medical treatment of any member of the HUF family. If HUF claimed exemption for the medical treatment then members of such HUF can not claim tax deduction under section 80DDB for the same amount.

Details of Deduction Allowed Under Section 80DDB

If you are spending money on medical treatment for a dependent with a serious disease, you may be able to claim tax deduction under Section 80DDB.

Here’s a simple explanation of who can claim it and under what conditions.

Who Can Claim Deduction?

• Individual or Hindu Undivided Family (HUF) can claim the deduction
• Companies or other entities cannot claim this deduction
• Only available to Resident Indians (not NRIs)

Conditions for Claiming Deduction

You can claim the deduction only if:

You have spent money on treatment of a dependent suffering from a specified disease The dependent can be your:

• Spouse (husband or wife)
• Children
• Parents
• Brothers and sisters (siblings)

The dependent should be financially dependent on you

What if Insurance or Employer Paid Some Amount?

If you received any money from:

• A health insurance policy
• Or your employer (as reimbursement)

That amount will be subtracted from the deduction.

For example, Priya, a tuition teacher, pays ₹80,000 for her mother’s kidney disease treatment. She gets ₹30,000 back from her insurance. Her eligible deduction under Section 80DDB = ₹80,000 – ₹30,000 = ₹50,000. Total medical expense is ₹80,000 and Insurance reimbursement is ₹30,000.

Important Points to Remember

• The deduction is allowed only for specified diseases
• You must have a doctor’s certificate from a specialist in a government hospital
• Keep all medical bills and reports as proof

How Much Tax Deduction Is Allowed Under Section 80DDB?

The deduction you can claim depends on:

• Your age (below 60, senior citizen, or super senior citizen)
• The actual amount you spent
• Any reimbursement from insurance or employer

A maximum tax deduction of Rs. 40,000 can be claimed under section 80DDB for medical treatment of specified diseases.

If taxpayer has incurred a lesser amount towards medical treatment then such lesser amount will be allowed as income tax deduction under section 80DDB.

This means, the amount of tax deduction under section 80DDB is Rs. 40, 000 or the amount actually paid which ever is lower.

If amount paid for medical treatment with respect to taxpayer or dependent spouse, children, parents, brothers and sisters of such taxpayer or any of them who is a senior citizen then tax deduction under section 80DDB can be claimed up to Rs 1,00,000.

This means, the available amount of tax deduction in this case under section 80DDB is Rs 1,00, 000 or the amount actually paid which ever is lower. A senior citizen is a person who is resident in India and who is at least 60 years of age at any time during the previous year.

Deduction Limit Table (Based on Financial Year and Age)

Financial Year	Age < 60 years (whichever is lower)	Senior Citizen (60–79 yrs) (whichever is lower)	Super Senior Citizen (80+ yrs) (whichever is lower)
FY 2018-19 onwards	₹40,000 or actual	₹1,00,000 or actual	₹1,00,000 or actual
FY 2015-16 to 2017-18	₹40,000 or actual	₹60,000 or actual	₹80,000 or actual
FY 2014-15	₹40,000 or actual	₹60,000 or actual	₹60,000 or actual

Please remember that section 80DDB deductions are allowed over and above the limits as specified under section 80C of Income tax act 1961. For financial year 2023-24 (assessment year 2024-2025) Section 80C maximum exemption limit is Rs 1,50,000.

For more details you can read our article on provisions of section 80C of Income tax Act 1961.

Also Read:

• Tax deduction in case of a person with disability – Section 80U
• Tax deduction in respect of maintenance including medical treatment of a dependent who is a person with disability – Section 80DD
• Section 80D – Tax deduction in respect of health insurance premium paid

Other Things to Remember While Claiming Tax Deduction Under Section 80DDB

If you are planning to claim a tax deduction for medical treatment of serious diseases, here are the most important things you need to keep in mind:

Who Is Considered a Dependent?

• For individual taxpayers, a dependent includes:
  • Spouse (husband or wife)
  • Children
  • Parents
  • Brothers and sisters (siblings)
• For a Hindu Undivided Family (HUF): A dependent is any family member of the HUF

Medical Certificate Is Mandatory

To claim the deduction, you must get a certificate from a specialist doctor. The type of specialist depends on the disease being treated.

Here are some examples:

Disease Type	Doctor Required (from Govt. Hospital)
Neurological disorders	Neurologist
Cancer	Oncologist
Kidney failure	Urologist or Nephrologist
Blood-related diseases	Haematologist
Immune system disorders	Immunologist

The doctor must work in a government hospital. Private doctors’ certificates are not accepted.

What If You Get Reimbursed?

If you receive money from:

• Your health insurance policy
• Or your employer as reimbursement

Then, you must reduce that amount from the deduction you claim.

This prevents claiming both a tax deduction and insurance benefit on the same expense.

Example:

Priya, a tuition teacher, spent ₹1,00,000 on her father’s cancer treatment and got ₹60,000 reimbursed from insurance.

• Max deduction allowed (for senior citizen) = ₹1,00,000
• Less: Insurance received = ₹60,000
• Eligible deduction = ₹40,000

When Can You Claim Tax Deduction Under Section 80DDB?

To get a tax deduction under Section 80DDB, the money must actually be spent on medical treatment during the correct financial year. To claim the deduction for Financial Year 2023-24 (Assessment Year 2024-25), you must have paid for the medical treatment between 1st April 2023 and 31st March 2024. Only actual expenses paid during this time will be considered.

Example to Understand

Anil, who runs a mobile repair shop, paid ₹60,000 for his father’s Parkinson’s disease treatment in June 2023. Since this expense was made within FY 2023-24, Anil can claim deduction in his Income Tax Return for AY 2024-25.

What If You Didn’t Pay in That Year?

If you didn’t actually pay the medical expenses during the financial year, you cannot claim the deduction, even if the treatment is ongoing.

To Claim Deduction Under	You Must Pay Between These Dates
FY 2023–24 (AY 2024–25)	1st April 2023 to 31st March 2024
FY 2024–25 (AY 2025–26)	1st April 2024 to 31st March 2025

Do You Need to Submit the Documents to claim tax deduction under section 80DDB?

No, you do not need to submit the prescription or medical bills while filing your Income Tax Return. But you must:

• Keep all documents safely with you
• Be ready to show them if the Income Tax Officer asks during scrutiny or verification

What Documents Should You Keep?

To claim the benefit under Section 80DDB for medical treatment, keep the following:

• Doctor’s prescription from an approved specialist
• Medical bills and receipts
• Hospital reports or discharge summaries
• Proof of payment (bank transfer, cheque, etc.)

FAQ on Section 80DDB – Tax Deductions for Medical Treatment

What are the specified diseases and ailments for the purpose of tax deduction under Section 80DDB of the Income Tax Act, 1961?

Under Section 80DDB of the Income Tax Act, 1961, tax deduction is allowed for medical treatment of certain serious diseases and ailments, as listed below. These diseases are notified by the government under Rule 11DD.

• Neurological Diseases (with 40% or more disability):

Disease Name
Dementia
Dystonia Musculorum Deformans
Motor Neuron Disease
Ataxia
Chorea
Hemiballismus
Aphasia
Parkinson’s Disease

A certificate confirming 40% or more disability from a specialist (neurologist) is required.

• Malignant Cancers: Includes any type of cancer that is life-threatening and requires intensive treatment.
• Full-Blown AIDS: Acquired Immuno-Deficiency Syndrome (AIDS) in its advanced stage.
• Chronic Renal Failure: Also known as kidney failure requiring dialysis or kidney transplant.
• Hematological (Blood-Related) Disorders: Hemophilia & Thalassaemia

To know more on specified diseases under section 80DDB please read our article on rule 11DD of IT Act.

Who Can Issue a Prescription to Claim Tax Deduction Under Section 80DDB of the Income Tax Act?

To claim a tax deduction for medical treatment under Section 80DDB, the taxpayer must get a prescription from a qualified specialist. The specialist should hold a medical degree recognized by the Medical Council of India and usually work in a Government Hospital.

List of Authorized Specialists for Different Diseases

Disease / Ailment	Specialist Allowed to Issue Prescription
Neurological Diseases	Neurologist with a Doctorate of Medicine (D.M.) in Neurology or equivalent
Malignant Cancers	Oncologist with a D.M. in Oncology or equivalent
Chronic Renal Failure	Nephrologist with a D.M. in Nephrology OR Urologist with an M.Ch. in Urology or equivalent
Hematological Disorders	Specialist with a D.M. in Hematology or equivalent

Special Case: If a Specific Specialist Is Not Available

If the required specialist is not posted at the Government Hospital or the disease doesn’t have a clearly mentioned specialist, then, with the approval of the Head of the Hospital, the prescription can be issued by:

• Any other full-time specialist working in that hospital
• Who has a post-graduate degree in General or Internal Medicine, recognized by the Medical Council of India

What Should the Prescription Contain?

The prescription must include the following details:

• Name and age of the patient
• Name of the disease or ailment
• Name and address of the Government hospital
• Doctor’s name, address, medical registration number, and qualifications

This document is not required to be submitted with your income tax return. But keep it safely in case the Assessing Officer asks for it.

I have incurred ₹30,000 as medical expenses for my grandfather’s Chronic Renal Failure. Can I claim it as a tax deduction under Section 80DDB?

No

You cannot claim this deduction under Section 80DDB for medical expenses incurred on your grandfather.

Section 80DDB allows deduction only for the treatment of dependents, which include:

• Spouse
• Children
• Parents
• Brothers and sisters (siblings)

Grandparents are not considered dependents for this purpose

I am an NRI and have spent ₹24,000 on the treatment of my dependent mother who has a Hematological disorder. Can I claim this as a deduction under Section 80DDB?

Even though your mother is a resident and dependent, you are not eligible to claim this deduction because Section 80DDB applies only to Resident Indians.

The person claiming the deduction must be:

• An Individual or HUF
• Resident in India for the relevant financial year

Since you are a Non-Resident Indian (NRI), this deduction is not available to you, regardless of the dependent’s residency status.