Section 80DDB : Deduction for Treatment of Specified Diseases

author portrait

Hiral Vakil

Chapter VI-A
HUF
Section 80DDB

Under Section 80DDB, a deduction is applicable if incurred expenses are on the treatment of specified diseases. Following are the specified diseases:

Deduction under section 80DDB is not allowed for Financial Year 2020-21 if the taxpayer opts for the new tax regime
Tip
Deduction under section 80DDB is not allowed for Financial Year 2020-21 if the taxpayer opts for the new tax regime

Who can Claim Deduction Under Section 80DDB?

The income tax deduction under Section 80DDB can be applicable to:

What is the Deduction Limit Under Section 80DDB?

The deduction is allowed only up to the amount of expenditure incurred. For FY 2018-19 (AY 2019-20), the following deduction limits are applicable:

AgeDeduction Amount
Individual or a member of HUF, aged below 60INR 40,000
Individual or a member of HUF, aged 60 years or aboveINR 1,00,000

From 1st April 2016, no deduction shall be allowed unless the prescription is obtained for the treatment from a specialist. It is not necessary that the specialist has to be working at a government hospital.

Upload Form 16
File ITR Online

India’s fastest growing Tax Filing Platform

[Rated 4.8 stars by customers like you]

Upload Form 16

File ITR Online

India’s fastest growing Tax Filing Platform

[Rated 4.8 stars by customers like you]

Earlier a certificate was required to be obtained and submitted in Form No. 10-1 to claim this deduction, it has been duly omitted. So, you can obtain the same but it is not a requirement to submit the form along with income tax return to claim the deduction.

Acquire Certificate for Claiming Deduction Under Section 80DDB

Here is the list of people from whom you need to acquire the certificate:

Disease Eligible person to ask for a certificate
Neurological Diseases where the disability level is proved to be of 40% and above A neurologist who has an MD degree in Neurology. Or any equivalent degree that’s recognised by Medical Council of India.
(a) Dementia
(b) Dystonia Musculorum Deformans
(c) Motor Neuron Disease
(d) Ataxia
(e) Chorea
(f) Hemiballismus
(g) Aphasia
(h) Parkinsons Disease
Malignant Cancers An oncologist who has an MD degree in Oncology. Or any equivalent degree that’s recognised by Medical Council of India.
AIDS (Full Blown Acquired Immuno-Deficiency Syndrome) Any specialist who has a postgraduate degree in general or internal medicine. Any equivalent degree that’s recognised by Medical Council of India. 
Chronic Renal Failure A nephrologist who has an MD degree in Nephrology. Or a urologist who has a Master Chirurgiae (M.Ch.) degree in Urology. Or any equivalent degree that’s recognised by Medical Council of India. 
Haematological Disorders A specialist who has an MD degree in Hematology. Or any equivalent degree that’s recognised by Medical Council of India. 
(i) Haemophilia
(ii) Thalassaemia

Income Tax Calculator
Calculate income tax liability for FY 2020-21. Compare tax liability as per New vs Old Tax Regime.
Explore
Income Tax Calculator
Calculate income tax liability for FY 2020-21. Compare tax liability as per New vs Old Tax Regime.
Explore

What Should the Certificate Contain?

The acquired certificate must have the following details:

  1. Name and Age of Patient.
  2. Name of the Disease.
  3. Details of the specialist issuing the prescription, i.e., Name, Address, Registration Number, Qualification.
  4. The name and address of the hospital if the treatment was taken in a government hospital.
Ask an Expert (Income Tax)
Talk to an expert via call, whatsapp or messages. Ask questions about tax returns, applicability & compliance etc.
[Rated 4.8 stars by customers like you]
Ask an Expert (Income Tax)
Talk to an expert via call, whatsapp or messages. Ask questions about tax returns, applicability & compliance etc.
[Rated 4.8 stars by customers like you]

ITR Form Applicable for Section 80DDB

The taxpayer can claim deductions u/s 80DDB while filing ITR if all the above-mentioned conditions are full-filled. Individuals/HUFs can claim 80DDB in any of the ITR forms, i.e, ITR 1ITR 2ITR 3, and ITR 4 depending upon their income sources. The due date for filing ITR is 31st July of the next FY if the tax audit is not applicable.

For FY 2019-20, due to COVID-19 the due date for filing ITR has been extended to 30th November 2020 for all taxpayer.
Tip
For FY 2019-20, due to COVID-19 the due date for filing ITR has been extended to 30th November 2020 for all taxpayer.

Supporting Documents

It is mandatory for the assessee to provide proof of expenditure such as medical bills along with the common documents to file ITR such as Form 16, PAN, etc. Therefore, it is compulsory to obtain a prescription for such treatments from a qualified doctor.

Tax Savings & Deductions: Section 80C, 80CCE, 80D, 80TTA & others
Learn more about the deductions that can be claimed on certain expenses
Read More
Tax Savings & Deductions: Section 80C, 80CCE, 80D, 80TTA & others
Learn more about the deductions that can be claimed on certain expenses
Read More

FAQs

What diseases does 80DDB cover?

Specified diseases such as AIDs, cancer, dementia, neurological diseases etc. are covered under 80DDB.

Can I claim Deductions on both 80d and 80DDB?

No, you cannot claim Deductions on both Section 80D and Section 80DDB. Note that Section 80D allows claiming Deductions on general Medical Expenses whereas Section 80DDB allows Deductions for treatment of specific diseases only. It is also important to note that the amount of deduction claimed will be reduced by the amount received from an insurer or reimbursed by the employer for the medical treatment of the said person.

Can I determine the amount to be Deducted u/s 80DDB?

The Deduction amount will depend on the severity of the disability/disease. For Senior Citizens the deducted amount is INR 1,00,000. For Individuals below 60 years are entitled a deduction of INR 40,000.

    Leave a Reply

    Your email address will not be published. Required fields are marked *

    Close Bitnami banner
    Bitnami