Many taxpayers with dependents suffering from specific illnesses seek guidance on claiming deductions under income tax laws. Section 80DDB offers a tax deduction for expenses incurred on the treatment of certain diseases for self, spouse, dependent children, parents, or siblings. These specified diseases are listed under Rule 11DD of the Income Tax Rules.
This deduction is subject to certain conditions and capped at defined limits. Here’s a breakdown of everything you need to know about Section 80DDB:
Who Can Claim Deduction Under Section 80DDB?
- Available to Individuals and Hindu Undivided Families (HUFs)
- Not applicable to companies or other entities
- Only Resident Indians are eligible
- Deduction applies when the taxpayer incurs expenses for treating a dependent with a listed illness
- Dependents include spouse, children, parents, and siblings
- In case of any insurance payout or employer reimbursement, the deduction amount will be reduced by the amount received
Deduction Limits Under Section 80DDB
| Financial Year | Individuals (< 60 years) | Senior Citizens (≥ 60 years) | Super Senior Citizens (≥ 80 years) |
| FY 2018–19 onwards | ₹40,000 or actual paid (whichever is lower) | ₹1,00,000 or actual paid (whichever is lower) | ₹1,00,000 or actual paid (whichever is lower) |
| FY 2015–16 to FY 2017–18 | ₹40,000 or actual paid (whichever is lower) | ₹60,000 or actual paid (whichever is lower) | ₹80,000 or actual paid (whichever is lower) |
| FY 2014–15 | ₹40,000 or actual paid (whichever is lower) | ₹60,000 or actual paid (whichever is lower) | ₹60,000 or actual paid (whichever is lower) |
Example Scenarios
- Example 1:
If a taxpayer under 60 years spends ₹80,000 in FY 2024–25 for treating a specified illness and receives ₹30,000 from insurance, the deductible amount will be ₹10,000 (₹40,000 cap – ₹30,000 insurance). - Example 2:
If the same expense is incurred by a senior citizen, the deduction would be ₹70,000 (₹1,00,000 cap – ₹30,000 insurance). - Example 3:
If the treatment costs ₹80,000 but the taxpayer receives ₹60,000 as reimbursement, and is below 60 years, no deduction is allowed as the reimbursement exceeds the cap of ₹40,000. - Example 4:
If a senior citizen incurs ₹80,000 in treatment and receives ₹60,000 reimbursement, they can claim a deduction of ₹20,000 (₹80,000 – ₹60,000).
Important Points to Remember
- For individuals, dependents refer to spouse, children, parents, brothers, and sisters
- For HUFs, the deduction applies to any family member
- A medical certificate from a specialist is mandatory to claim the deduction
- The certificate must be issued by a specialist relevant to the disease (e.g., neurologist, oncologist, urologist, immunologist, etc.)
- If reimbursement is received from insurance or an employer, it must be deducted from the eligible deduction amount to prevent double benefit
How to Obtain a Certificate for Claiming Deduction Under Section 80DDB
To claim the deduction under Section 80DDB of the Income Tax Act, it is essential to obtain a medical certificate from a qualified specialist. Here’s everything you need to know about how to get this certificate and what it should include:
Who Can Issue the Certificate?
- The certificate must be issued by a specialist based on the illness being treated.
- If treatment is being received at a private hospital, the certificate can be issued by a qualified specialist – no need for the certificate to be from a government hospital.
- In case the treatment is conducted in a government hospital, the certificate must be obtained from a full-time specialist employed there.
- The specialist must hold a postgraduate degree in General Medicine or an equivalent qualification recognized by the Medical Council of India (MCI).
- The earlier requirement of Form 10-I for this certificate is no longer applicable.
Mandatory Details to Include in the Certificate
The medical certificate must clearly include the following information:
- Name and age of the patient
- Name of the disease or medical condition
- Full name, address, registration number, and qualifications of the specialist issuing the certificate
- If treatment is being done in a government hospital, the name and address of the hospital must also be mentioned
List of Specified Diseases and Required Specialists for 80DDB Certificate
Here is a list of diseases covered under Section 80DDB and the type of specialist who is authorized to issue the certificate:
| S. No | Disease | Specialist Authorized to Issue Certificate |
| (i) | Neurological Diseases with at least 40% disability:• Dementia• Dystonia Musculorum Deformans• Motor Neuron Disease• Ataxia• Chorea• Hemiballismus• Aphasia• Parkinson’s Disease | Neurologist with a D.M. (Doctorate of Medicine) in Neurology or an equivalent MCI-recognized qualification |
| (ii) | Malignant Cancers | Oncologist with a D.M. in Oncology or equivalent qualification recognized by MCI |
| (iii) | Full-blown AIDS (Acquired Immuno-Deficiency Syndrome) | Specialist with a postgraduate degree in General or Internal Medicine, or an equivalent MCI-recognized qualification |
| (iv) | Chronic Renal Failure | Either a Nephrologist with a D.M. in Nephrology, or a Urologist with an M.Ch. (Master of Chirurgiae) in Urology, or equivalent MCI-recognized qualification |
| (v) | Hematological Disorders:• Hemophilia• Thalassaemia | Specialist with a D.M. in Hematology or equivalent qualification recognized by MCI |
FAQs on Section 80DDB Medical Certificate
1. Is it mandatory to get the certificate from a government hospital?
No, if the patient is receiving treatment in a private hospital, the certificate can be obtained from a qualified specialist working there. However, for treatment in a government hospital, the certificate must be issued by a full-time specialist employed in that hospital.
2. Do I still need to submit Form 10-I to claim the deduction?
No, Form 10-I is no longer required. Instead, a valid certificate from the concerned medical specialist containing specific details is sufficient.
3. What details must be included in the certificate?
The certificate must include:
- Patient’s name and age
- Name of the disease or ailment
- Name, address, registration number, and qualification of the specialist
- If applicable, the name and address of the government hospital (for treatment received in such hospital)
4. What if the treatment is received from a general physician?
The certificate must be issued by a specialist in the relevant field, as listed under Section 80DDB. A general physician’s certificate will not be accepted for this purpose.
5. Can an NRI claim deduction under Section 80DDB?
No, only Resident Individuals and Hindu Undivided Families (HUFs) are eligible to claim deductions under Section 80DDB.
6. Can I claim the deduction if expenses are reimbursed by insurance or my employer?
Yes, but only the amount exceeding the reimbursement can be claimed. The eligible deduction is calculated by subtracting any insurance or employer reimbursement from the total eligible deduction.
7. Is there a different threshold for senior and super senior citizens?
Yes.
- For individuals below 60 years, the deduction limit is Rs. 40,000
- For senior citizens (60–79 years) and super senior citizens (80+ years), the limit is Rs. 1,00,000
