Section 80DDB of Income tax Act

80DDB Deduction: Who Can Avail It?

80DDB Diseases List: Disease's Name Against Which You Can Claim Deduction

How to Claim Deduction Under Section 80DDB?

Documents Required to Claim Your 80DDB Deduction

Take a look at the table below to know from whom you can receive the same:

[1]

Disease

Certificates

Neurological Disease

A prescription from a Neurologist (Doctorate of Medicine in Neurology or any equivalent degrees)

Severe Renal Failure

A prescription from a Nephrologist (Doctorate of Medicine in nephrology or other equivalent degree). Or else, a prescription from a Urologist (Master of Chirurgiae or other equivalent degrees)

Malignant Cancer

A prescription from an Oncologist (Doctorate of Medicine in oncology or other equivalent degrees)

Haematological Disorders (Thalassaemia and Hemophilia)

A prescription from a specialist (Doctorate of Medicine Degree in Hematology or other equivalent degrees)

AIDS

A prescription from a doctor (Post Graduate Degree in general or internal medicine or other equivalent degrees)

Note: The Medical Council of India must recognise the medical degrees mentioned above.

How to Fill in the Form for 80DDB?

80DDB Deduction Limit: What Do You Need to Keep in Mind?

 

The deduction under 80DDB is completely based on the age of the dependent on whom you have incurred medical expenses. So let's take a look at the age category:

Category

Age Description

Seniors

Individuals categorised as seniors are Indian citizens and are 60 years or more in the given year.

Super Seniors

Super senior citizens are Indian residents who are 80 years of age or more in the given year.

The maximum ceiling of tax deduction is the actual paid medical cost or ₹40,000 whichever comes first. Considering this, the amount of deduction follows:

Age

80DDB Deduction Amount

Less Than 60 Years

₹40,000 or the actual medical cost, whichever is less

60 Years Or Above

₹1,00,000 or actual medical cost, whichever is less

80 Years Or Above

₹1,00,000 or the actual medical cost, whichever is less

If your employer or insurer reimburses the medical cost, that credit is adjusted in 80DDB deduction. For example, if you incur a medical cost worth ₹60,000, you can claim a tax exemption of ₹40,000. But, suppose your insurer reimburses ₹30,000 medical costs for the specified diseases. Then, you can claim a deduction of only ₹10,000 under section 80DDB Income Tax Act.

Remember, if the reimbursement exceeds beyond the permissible amount of ₹40,000, then you cannot enjoy a tax deduction. However, if the dependent is a senior citizen, you can enjoy a tax exemption of ₹1,00,000.

Bottom Line

Frequently Asked Questions