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80DDB

80DDB Deduction

Last Updated 23rd Jan 2021

  • Section 80DDB of the Indian Income Tax Act explains tax deduction for specified diseases or treatment.
  • Individuals and HUFs residing in India are considered as an assessee under this section.
  • An assessee can bear medical expenses of their own or of their dependents.
  • Form no 10-1 duly filled and verified by specialists or doctors with Medical Council recognized degree is to be submitted at the IT department.
  • The deduction amount is capped at Rs. 40,000 for individuals below 60 years and at Rs. 1 lakh above 60 years.
INCOME TAX CALCULATOR

Section 80DDB

Medical expenses are subject to taxation as it falls under expenditure incurred by individuals. Medical expenditure can refer to different areas of medical expenses from specified deceases to the maintenance of disabled individuals. For calculating the tax liabilities of individuals, all legitimate tax deductions against the earned income or incurred loss have been specified in various sections of the Indian Income Tax Act of 1961. Section 80DDB among these sections sheds light on the permitted deductions against the expenses sustained by individuals and HUFs due to selective diseases. This section provides clear guidelines on who all are subject to tax deduction for which diseases and allowed limit.

Section 80DDB Deduction

Section 80DDB of Income Tax Act states the deductions related to the treatment cost of specified diseases. Any medical expenditures incurred for the treatment of the specified diseases or ailments is subject to taxation. The section has further mentioned the list of diseases and treatments that come under its coverage. Deduction under this section is called 80DDB deduction. However, this section does not consider premiums of health insurance as medical expenditure. Health insurance premiums have been covered under section 80D of the IT Act. 

Who can Claim Deduction Under 80DDB Income Tax?

Individuals and HUFs are eligible for 80DDB income tax deduction. Moreover, only individuals or HUFs residing in India in the respective financial year are considered as income tax assessee. Hence, Non-Resident Indians are not subject to taxation under this section. Remember that the individual incurring the expenditure can only claim the deduction. Corporate or other entities cannot claim 80DDB deduction.

Whose medical treatment allowed as a deduction under 80DDB?

As mentioned under section 80DDB of Income Tax Act, the expenses must be done for treating the following.

Individual assessee

Under the 80DDB section, the individual assessee is supposed to bear the medical expenses for themselves or for other individuals depending on the assessee for support and maintenance. The depending individuals can be spouse, children, parents and siblings.

HUF or Hindu Undivided Family

HUF can bear the medical expenses of himself or any other member of the HUF who is dependent on the HUF.

What kind of medical treatments are allowed under sec 80DDB?

Following medical treatments are allowed under section 80DDB of the Indian Income Tax Act od 1961.

  • Neurological diseases with a certified disability level of 40% or above. Neurological diseases refer to the following:
    • Dementia
    • Aphasia
    • Ataxia
    • Hemiballisums
    • Dystonia Musculorum Deformans
    • Motor Neuron Disease
    • Chorea
    • Parkinson’s disease
  • Malignant Cancers
  • Full Blown AIDs or Acquired Immuno-Deficiency Syndrome
  • Chronic Renal failure
  • Haematological disorders such as the following:
    • Hemophilia
    • Thalassemia

Documents Required for 80DDB of Income Tax Act

Documents under section 80DDB refer to the prescription or medical certificate proving the treatment has actually been provided. Earlier it was mandatory to avail the prescription from doctors practising in government hospitals. However, from the AY 2016-17, the terms have been relaxed by considering prescription from specialists working in private sectors to be valid. However, the doctors must hold the specific degree recognized by the Indian Medical Council.

Below goes the list of documents based on the disease or treatment required under section 80DDB of the IT act. 

  • Neurological diseases: Prescription from Neurologist holding a Doctorate of Medicine or D.M. degree in Neurology or any other equivalent degree.
  • Malignant Cancers: Prescription from an Oncologist holding a Doctorate of Medicine or D.M. degree in Oncology or any other equivalent degree.
  • AIDs: Prescription from any specialist holding a post-graduate degree in General or Internal medicine.
  • Chronic Renal failure: Prescription from a Nephrologist holding a Doctorate of Medicine or D.M. degree in Nephrology or from a Urologist holding a Master of Chirurgiae or M.Ch. Degree in Urology or any other equivalent degree. 
  • Hematological disorders: Prescription from a specialist holding a Doctorate of Medicine or D.M. degree in Hematology or any other equivalent degree.

How much Amount Claimed deduction under sec80DDB?

Under section 80DDB, the claimed amount is decided based on the age of the person getting the treatment. For individuals or HUFs and dependents of individuals or HUFs, the maximum claim amount is capped at Rs. 40,000 or the actual medical expense, whichever is the lesser amount. In the case of senior citizens, be it individual or HUF, the maximum amount is capped at Rs.1 lakh or the actual medical expense, whichever is the lesser amount.

Here goes the list of amounts that can be claimed as deduction under the 80DDB section of the Indian Income Tax Act.

  • For Below 60 years: The actual medical expense or Rs. 40,000 (whichever is less)
  • For Senior citizens aged 60 years or more: The actual medical expense or Rs. 1 lakh (whichever is less)
  • For Super senior citizens aged 80 years or more: The actual medical expense or Rs. 1 lakh (whichever is less)

Section 80DDB Form Format

Form no. 10-1 is to be used as the certificate or prescription under 80DDB section. The singular paged form contains personal information of the one getting the treatment, information of the one paying for the expense or the assessee and a verifying statement from the respective specialist or doctor. The assessee must submit this form to the IT department while making a claim.

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How to Fill Section 80DDB Form?

You can fill in the 80DDB form or form no. 10-1 within a few minutes by providing the required information. Follow these steps and complete the task easily.

  • Enter the following details of the individual or HUF member getting the treatment.
    • Name
    • Address
    • Name of the father
  • Enter the following details of the person supporting the patient and bearing the expenses.
    • Name
    • Address
    • The relation between the patient and person bearing expenses.
  • Enter the name of the disease or ailment (as per rule 11DD).
  • Mention if the disability id more 40% or more.
  • Enter the following details of the certificate issuing specialist or doctor.
    • Name
    • Address
    • Registration number
    • Qualification
  • Enter the following details of the government hospital.
    • Name
    • Address
  • Fill in the verification section along with signature and date.

The form will further require a signature from the head of the government hospital if the prescribing specialist holds a post-graduate degree in General or Internal Medicine.

Section 80ddb income tax act for senior citizen

Previously the section 80DDB income tax act deduction amount for senior citizens and super senior citizens was capped at ₹ 60,000 and ₹ 80,000 respectively. However, in the 2018 budget, an amendment to the previous provision was proposed. The proposal was to increase the deduction amount for both senior and super senior citizens to ₹ 1 Lakh.

Amendments made in section 80DDB in AY 2018-19

The amendment proposal was accepted and helped in enhancing the 80DDB deduction for senior citizens. The amendment was effective from April 1, 2019, and is to be implemented in the assessment year of 2019-20. Hence, instead of the previous ₹ 60,000, and ₹ 80,000 standard, deductions can be claimed up to ₹ 1 Lakh for senior and super senior citizens.

FAQs

Which diseases are covered under 80ddb?

The following diseases are covered under 80DDB section.

  • Neurological diseases (with disability level of 40 or above)
  • Malignant Cancer
  • AIDs
  • Chronic Renal failure
  • Hematological disorder

Can I claim both 80dd and 80ddb?

Yes, you can claim both 80DD and 80DDB. However, make sure that your claims meet the regulations of both sections.

Is heart disease covered under 80ddb?

No. heart disease is not covered under section 80DDB as it is not mentioned in the list of specified diseases.

Can medical bills be claimed under 80ddb?

Yes, medical bills can be claimed under 80DDB section but only by the individual paying for the medical expenses.

What is difference between 80dd and 80ddb?

Section 80DD covers the expenses incurred for medical treatment or maintenance of disabled dependent, while 80DDB covers medical treatment or selective diseases for self and dependent.

Who can claim under 80DDB?

Any individual bearing the medical expense of self or of any dependent can claim under 80DDB. It includes individuals and HUFs residing in India.

Can medical expenses be claimed on tax return India?

Yes, medical expenses can be claimed on the tax return in India.

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