Income Tax – Section 80DDB

Section 80DDB of the Income Tax Act of 1961 allows tax deductions to taxpayers on the treatment of
certain specified diseases. According to Section 80DDB, these taxpayers are individuals and Hindu
Undivided Families (HUFs). However, deductions cannot be made from either long-term or short-
term capital gains.

Note: Non-Resident Indians (NRIs) are not eligible for this deduction. Only Indian residents can claim
such a deduction. No other entity can claim this deduction.

There is a difference between this, and deductions made for health insurance premiums (which fall
under Section 80D of the Income Tax Act 1961).

What is the amount that can be claimed as deduction under Section

80DDB?
With effect from 2018-19 (AY 2019-20 onwards), deductions under Section 80DDB can be calculated
as follows:

The age of the person receiving medical treatment Amount of Deduction (Rs.)

Less than 60 years of age ₹ 40,000 or actual expenses, whichever is less

₹ 1,00,000 or actual expenses, whichever is

Senior Citizens- Age 60 years and above
less

A taxpayer or dependent who suffers from a disease listed below is eligible for a deduction under
Section 80DDB.

• Individual taxpayers or ‘assesses’ who undergo treatment

• Individuals or HUFs can claim it
• Resident Indians are allowed
• When the taxpayer has paid for treatment of a dependent
• A dependent is a spouse, a child, a parent, or a sibling
• Where a dependent is insured and paid by an insurer or reimbursed by an employer, such
payments must be deducted from the deduction.
How and from whom to take this certificate?

A Specialist can issue the certificate as shown in the table below.

It is not necessary for patients receiving treatment in a private hospital to obtain a certificate from a
government hospital.

A patient who receives treatment at a government hospital must get the certificate from a specialist
who works full time there. Specialists in such fields are required to possess a postgraduate degree in
General Medicine or an equivalent qualification recognized by the Medical Council of India (MCI).

Serial Disease Certificate to be taken from

No
(i) Neurological Diseases where the disability Neurologist having a Doctor of Medicine
level has been certified to be of 40% and (D.M.) degree in Neurology
above — or any equivalent degree, which is
(a) Dementia recognised by the Medical Council of
(b) Dystonia Musculo rum Deformans India
(c) Motor Neuron Disease
(d) Ataxia
(e) Chorea
(f) Hemiballismus
(g) Aphasia
(h)Parkinson’s Disease
(ii) Malignant Cancers Oncologist having a Doctor of Medicine
(D.M.) degree in Oncology
or any equivalent degree which is
recognised by the Medical Council of
India
(iii) Full Blown Acquired Immuno-Deficiency any specialist having a post-graduate
Syndrome (AIDS) degree in General or Internal Medicine
or any equivalent degree which is
recognised by the Medical Council of
India
(iv) Chronic Renal failure a Nephrologist having a Doctorate of
Medicine (D.M.) degree in Nephrology
or a Urologist having a Master of
Chirurgical(M.Ch.) degree in Urology
or any equivalent degree, which is
recognised by the Medical Council of
India
(v) Hematological disorders a specialist having a Doctor of Medicine
(D.M.) degree in Hematology
or any equivalent degree, which is
(i) Hemophilia
 (i) Hemophilia recognised by the Medical Council of
(ii) Thalassaemia India

Following details Required on Medical Certificate -

1. Name of the patient

2. Age of the patient
3. Name of the disease/ailment
4. Name, address, registration number, and the qualification of the specialist issuing the
prescription
5. In the case that the patient is receiving treatment in a government hospital, the certificate
should also state the name and address of the hospital.