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Taxpayers can claim tax deductions under section 80DDB of the Income Tax Act, 1961, on the treatment expenses of certain specified diseases. This deduction can be claimed on the yearly income of the claimant to lower their tax liabilities.
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Section 80DDB is a section under the Income Tax Act of India, 1961, that comprises tax exemptions on medical expenses incurred by a taxpayer for undergoing treatment of some specific diseases.
As per this section, taxpayers can claim deductions for expenses of some specific diseases. Such tax exemptions under section 80DDB are available for individual taxpayers as well as HUFs or Hindu Undivided Families.
You may note that the 80DDB deductions can be claimed only by Indian residents, and Non-Resident Indians (NRIs) are not allowed to avail of such deductions.
The eligible candidates to claim tax deduction under the 80DDB Section are:
The maximum deduction that can be availed of under 80DDB is INR 1 lakh for senior citizens and INR 40,000 for others.
As per section 80DDB of the IT Act, deduction towards payments made for medical treatment of self or dependants for specified diseases is:
80DDB deduction can be claimed by taxpayers who incur medical expenses of the people mentioned below:
If the expenses are incurred for the treatment of the assessee or any of their dependents, the claim under this category can be availed of. A dependent (or financially dependent) individual can be the assessee’s spouse, children, parents, or siblings.
Deduction for expenses on treatments can also be claimed if it is incurred for any HUF member.
Read More: Hindu Undivided Family
Treatments of various medical ailments and diseases are allowed u/s 80DDB as mentioned below:
Some mandatory documents are required to be filled to claim deduction u/s 80DDB. The first important thing for the applicant is to show proof that the treatment is required and that the treatment has been undertaken. Hence, obtaining a prescription from a specialist doctor is important and mandatory as well.
Below are the documents required to claim a deduction u/s 80DDB of the IT Act:
Further, below are some disease-specific documents required under section 80DDB:
Requires a prescription from a specialist with a Doctorate of Medicine degree in Neurology. Alternatively, you can obtain a prescription from a specialist with an equivalent degree.
It requires a prescription from a specialist who holds a postgraduate degree in general medicine or internal medicine or an equivalent degree
Prescription should be sought from an oncologist with a specialist degree in the same field or an equivalent degree.
Here, you need a prescription from a Nephrologist with a D.M. degree in the field. Alternatively, you may seek a prescription from a Urologist with an M.Ch. degree in Urology or an equivalent degree
Under this condition, you must obtain a prescription from a degree holder in the same field or an equivalent field
It is important to note that the degree of the specialist doctor must be approved by the Medical Council of India.
The Income Tax Department requires the taxpayer to fill in the below details in the prescription. You should receive the prescription from qualified doctors with relevant specializations.
Here are the details required:
After filling in the details, the assessee is required to submit the prescription to the income tax department along with the ITR.
The 80DDB section allows taxpayers to claim deductions for any expenses incurred toward the treatment of some specific diseases. The claim can be made for the treatment of the taxpayer or any other family member who is a dependent of the taxpayer.
Form 80DDB requires several details to be filled in. Below are the fields that are required to be filled in the 80DDB form:
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The maximum section 80DDB limit is INR 1 lakh. However, this deduction amount can be availed for the treatment of a senior citizen of 60 years and above or of a super senior citizen of 80 years and above.
It is a section under the Income Tax Act of India, 1961, that talks about tax exemptions on medical expenses incurred by a taxpayer for undergoing treatment of some specific diseases.
Under certain conditions, this deduction under both sections may be claimed together.
The list of ailments that come under section 80DDB deductions is mentioned in the post above for you to refer to.
You may claim tax deductions for your mother- or father-in-law under Section 80DDB in case they are the dependents of your spouse.
You can claim a maximum deduction under 80DDB for the expenses that you incur or the maximum limit offered, whichever is lesser.
Yes, if it is included under the list of specified diseases under Section 80DDB, it can be claimed.
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