Section 80DDB of Income Tax Act 1961

Section 80DDB of Income Tax Act 1961




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Deduction is available under section 80DDB of Income Tax Act 1961 to individual/HUF in respect of medical treatment. Individual can claim deduction for himself, spouse, children, parents, brothers and sisters. In case of HUF medical expense can be claimed as deduction for expenditure incurred for member.

Maximum deduction allowed

Resident Individuals Limit allowed
Senior Citizen (above 80 years of age) 80000
Super senior citizen(above 60 years of age) 60000
Other than above 40000

Note: For senior and super senior citizen the above limit has been proposed to increase to Rs 100000 in budget 2018. The above limit is applicable from AY 2019-20.

The deduction can be claimed only in respect of actual expenses incurred during the relevant previous year.

Further, the amount of deduction is based on the age of the person availing the medical treatment.

The amount of deduction that can be claimed under section 80DDB of Income Tax Act 1961 should be adjusted by such amount as may be received from the insurer against a health insurance policy if any.

Thus, if an assessee incurs expenditure of Rs. 80000 on medical treatment of specified disease and received an amount of Rs. 30000 from an insurance company against such expenses, then he can claim a deduction of Rs. 10000 only under section 80DDB of Income Tax Act 1961(Rs. 40000 less amount received from insurance company Rs. 30000).

Specified disease under section 80DDB of Income Tax Act 1961

  • Ataxia
  • Dementia
  • Aphasia
  • Dystonia musculorum deformans
  • Hemiballismus
  • Parkinson’s disease
  • Chorea
  • Motor neuron disease
  • Renal failure
  • Malignant cancers
  • Hematological disorders
  • Thalassaemia
  • Hemophilia
  • Acquired Immunodeficiency Syndrome (AIDS).

Important condition to be fulfilled:

Deduction can be claimed by assessee by providing the prescription for such medical treatment from a neurologist, oncologist, urologist, hematologist, immunologist or such specialist as may be prescribed

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