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 What is Section 80DDB?

Section 80DDB of the Income Tax Act, 1961 provides provisions for tax deductions against the medical treatment of a dependant who is suffering from a disease covered under it. The 80DDB deduction can be claimed by an individual who is an Indian resident and HUFs (Hindu Undivided Family) on the amount spent in the medical treatment of dependants.

A dependant in terms of Section 80DDB refers to the spouse, children, parents and siblings of the taxpayer. Moreover, if the dependant has medical insurance and receives a payout from the insurance company, the amount of reimbursement received will be removed from the income tax deduction.

List of Diseases Under Section 80DDB

Here are the diseases covered under Section 80DDB of the Income Tax Act:

 

1. Neurological diseases where the patient’s disability has been certified to be above 40% by a Neurologist with a D.M. degree or an equivalent degree recognised by the Medical Council of India. These diseases include:

  1. Dementia

  2. Dystonia Musculorum Deformans

  3. Motor Neuron Disease

  4. Ataxia

  5. Chorea

  6. Hemiballismus

  7. Aphasia

  8. Parkinson’s Disease

2. Malignant cancers that are certified by an Oncologist with a D.M. degree or an equivalent degree recognised by the Medical Council of India.

3. AIDS (Acquired Immuno-Deficiency Syndrome) certified by a specialist with a post-graduate medical degree in General Medicine or Internal Medicine or an equivalent degree recognised by the Medical Council of India.

  1. Chronic Renal Failure as certified by a Nephrologist with a D.M. degree in Nephrology or an equivalent degree recognised by the Medical Council of India.

  2. Hematological diseases as certified by a specialist with a D.M. degree in Hematology or an equivalent degree recognised by the Medical Council of India.

Section 80DDB Deductions and Limitations

The following is the list of income tax deductions and their limits under Section 80DDB of the Income Tax Act:

 

  1. A maximum of ₹40,000 can be covered as a tax deduction for the medical treatment of a dependant for the diseases specified above.

  2. A maximum of ₹1,00,000 can be covered as a tax deduction for the medical treatment of a dependant who is a senior citizen (age 60+) or a super senior citizen (age 80+) for the diseases specified above.

  3. Patients getting treatment from private hospitals do not need to get a certificate from a government hospital or doctor; they can get one from a qualified private doctor.

  4. Patients getting treatment at a government hospital need to get a certificate from a specialist working full-time in the hospital where they are admitted. The specialist must have a postgraduate degree in General Medicine or an equivalent degree recognised by the Medical Council of India.

Section 80DDB Exclusions

Following are the exclusions under Section 80DDB of the Income Tax Act:

 

  1. Treatment for any diseases not covered under Section 80DDB will not be eligible for a tax deduction.

  2. Failure to produce a valid medical certificate from a recognised doctor may invalidate your tax deduction claim.

  3. In case the dependant patient is insured and receives reimbursement for their medical treatment, the amount of reimbursement will be deducted from the medical expenses and will not be eligible for the 80DDB deduction.

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Frequently Asked Questions about Section 80DDB

✔️What comes under Section 80DDB?

Section 80DDB of the Income Tax Act, 1961 has provisions for tax deductions for the expenses incurred for the medical treatment of dependants who are suffering from a disease covered under Section 80DDB.

✔️What is the Section 80DDB deduction limit?

The Section 80DDB deduction limit is given below:

  1. A maximum of ₹40,000 can be covered as a tax deduction under Section 80DDB.

  2. A maximum of ₹1,00,000 can be covered as tax deduction under Section 80DDB for the treatment of senior and super senior citizens.   

✔️How can I claim deduction under Section 80DDB?

You can claim deduction under Section 80DDB at the time of filing for your annual income tax returns.

✔️Is COVID under Section 80DDB?

No, COVID-19 is not yet considered under 80DDB. However, there is a new proposal where COVID-19 is being considered to be added under Section 80DDB.