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Expenses on Chronic Disease can be claimed as deduction from Total Income
(Section 80DDB of the Income Tax Act)

Section 80DDB provides for deduction of expenses incurred on medical treatment of certain specified disease.  A big amount of money is spent on trearment of ailments of special attention. Attention is paid to this aspect in Income Tax too through Section 80DDB.

What does Section 80DDB say-
  • Section 80DDB allows deduction of expenses incurred on medical treatment of certain specified disease for the assessee himself or his/her dependent.
  • Actual amount spent on medical treatment of such specified disease or 40000 whichever is less is eligible for deduction from the taxable income for the previous year in which expenses are actually paid.
  • For senior citizens the amount deductible is 60000 or actual expenses whichever is less.
  • From financial year 2015-16 u/s 80DDB a higher amount of deduction is allowed of expenses incurred on medical treatment of super senior citizens (80 years of age or more) for certain specified disease. The amount of deduction is actual amount spent or 80000 whichever is less. 

Important Points of Section 80DDB:

  • Dependent: For the purpose of Section 80DDB dependent means 
    • spouse, 
    • children, 
    • parents, 
    • brothers and/or 
    • sisters 
  • Certificate from the specialist of a Government Hospital:
Prescription from the  specified specialist doctor is sufficient to cliam Deduction u/s 80DDB (as per Rule 11DD of Income Tax Rules) Click here for the format of prescription from the Specialist
The Specified disease and the specialist doctor to certify the same are also specified in Rule 11DD of the Income Tax Rules. Click here for the detailed list of doctors & specified disease
Budget 2015 had waived the need of a certificate of Government Hospital. From financial year 2015-16 a prescription from the specialist doctor will be sufficient for claiming the deduction.
  • Expenses reimbursed by employer will not be allowed:
If the expenses on eligble medical treatment are under an insurance or are reimbursed by the employer, then in such case the amount of the eligible deduction be reduced by the amount so received from insurer or reimbursed by employer.

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Some Other Deductions & their details:

Investment in NPS - Additional deduction of 50000 u/s 80CCD

Deduction for mediclaim/health insurance premium-Section 80D

Deduction for maintenace of a differently abled dependent-Section 80DD

Deduction for Interest on Education Loan u/s 80E

Deduction U/s 80U to the Differently Abled

Deduction for Savings Bank Interest 10000 u/s 80TTA

Deduction for Interest for Senior Citizens 50000 u/s 80TTB

How to Donate to PMNRF(Prime Minister Relief Fund)-Deduction u/s 80G

Deduction for rent paid u/s 80GG

How to Donate to PMCARES-Deductible u/s 80G

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