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Deduction of expenses on medical treatment – Section 80DDB

Did you know that amount spent on the treatment of certain diseases is deductible from your income, thus reducing your income tax? Read on, and also download the necessary form.

[Inspired by queries from readers Ritesh, Srinivas]



We know that any amount paid as a premium for medical insurance is deductible from income under section 80D.

(For more information on this, please read “Insure your health, save your income tax”)

But you can also deduct any amount paid towards medical treatment of certain diseases. Let’s see what diseases are covered, and how much can be deducted from your income.

Who can claim this deduction?

Any individual or a Hindu Undivided Family (HUF) can claim this deduction. However, you have to be a resident – a Non Resident Indian (NRI) can not claim this deduction.


Diseases / ailments covered

Not all diseases are covered – the diseases mentioned in rule 11DD of the Income Tax (IT) Act are covered under this section. These diseases are:

  • Neurological Diseases (where the disability level has been certified as 40% or more)
    - Dementia
    - Dystonia Musculorum Deformans
    - Motor Neuron Disease
    - Ataxia
    - Chorea
    - Hemiballismus
    - Aphasia
    - Parkinsons Disease
  • Malignant Cancers
  • Full Blown Acquired Immuno Deficiency Syndrome (AIDS)
  • Chronic Renal failure
  • Hematological disorders
    - Hemophilia
    - Thalassaemia

How much is deductible?

Any amount paid for the medical treatment is deductible from your income, subject to a cap of Rs. 40,000.

If the amount is spent for a senior citizen (age 65 years or more), the upper limit is higher – Rs. 60,000.

However, if you get the amount reimbursed by your employer or you get the amount from an insurer, you would not be able to claim deduction under section 80DDB.

If you get partial amount from an insurance company or get a partial amount reimbursed by your employer, the balance can be claimed as deduction from your income.


Examples

Let’s say the amount spent by you is Rs. 25,000. You have medical insurance, and claim the amount from your insurer. The insurer passes the claim, and gives you Rs. 25,000. In this case, you would not be able to claim any amount as deductible.

Now, let’s say the amount spent by you is Rs. 25,000. Your employer reimburses Rs. 15,000 for this treatment. In this case, you would be able to claim a deduction of the balance amount (Rs. 10,000) under section 80DDB.

Treatment of relatives

You can of course claim deduction for the amount spent by you on your treatment.

Apart from that, you can also claim deduction for money spent by you on medical treatment of some of your dependent relatives. These are:

  • Your spouse
  • Your daughter / son (children)
  • Your father / mother (parents)
  • Your brother / sister (siblings)

Please note that for you to claim deduction u/s 80DDB, these people should be wholly or mainly dependent on you for their support and maintenance.

Hindu Undivided Family (HUF)

HUFs can also claim deduction under sec 80DDB.

Medical expense borne by the HUF on any member of the HUF can be claimed as deductible from the income of the HUF as long as the member is wholly or mainly dependent on the HUF for his support and maintenance.


The process – what is needed to claim the deduction?

In order to claim this deduction, you would need to get a certificate from a specialist working in a government hospital.

Depending on the disease treated, it would be:

  • A neurologist
  • An oncologist
  • A urologist
  • A hematologist
  • An immunologist
  • Other specialist as applicable

This certificate has to be obtained in a format as prescribed in Form 10I.

Download form 10-I here

(You need to be logged-in to download the spreadsheet. Please take advantage of the free registration that takes less than a minute. To know the benefits of registration, please click here.)

Please note that only the certificate needs to be obtained from a specialist working in a government hospital – the treatment can be done anywhere.

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Comments

  1. I was sent money for medical treatment related to Pre-matured born child at the time of delivery, 3 months before the amount Rs 50000, no insurence cover. May i claim this expenses under section 80DDb

  2. I was spent money related to medical treatment for Pre-matured born child at the time of delivery amounted Rs 45750, no insurence coverage. may i claim this expenses under section 80 DDB

  3. SATYENDRA KUMAR JAIN says:

    mediclaim policy of 15000/- is exempt under income tax if premeium paid towards my son who is doing MS from USA and others family members here at india . Two policy One at abroad and other in india.

    tks

  4. Anonymous says:

    Hi Satyendra,

    You can claim deduction of medical insurance premium paid under section 80D. (Please read “Insure your health, save your income tax” for more details).

    To answer your question:

    Medical insurance premium paid is deductible if the insurance has been bought from a insurer approved by IRDA.

    Therefore, the insurance bought abroad would not be deductible. However, insurance bought in India would be deductible.

  5. Anonymous says:

    Hi Sonu,

    Amount spent on only certain specified diseases (as mentioned in the article) is deductible u/s 80DDB.

    Since your expense doesn’t fall under any of them, you can not claim deduction for this amount.

  6. geeta bhardwaj says:

    Hi My father is a psychiatrist and is suffering from schrophrenia and has been taking treatment from past 9 years. can i claim the amount under 80DDB

  7. Anonymous says:

    Hi Geeta,

    Schrophrenia (or Schizophrenia) is not covered under the act. Therefore, you would not be able to get any income tax benefit.

  8. Shantilal says:

    Hi,

    My father had undergone Heart Surgery (By Pass) last year. However, we incur expense ona monthly basis for his medication, doctor consulting and routine health check up cost. CAn I claim those expenses as deduction in IT under any particular section.

    Kindly advise.

    • My father aged 84 yrs . I spent 3.5 lacs in the fin yr.10-11. He underwent Heart ATTACK, THEN ENJIYPLAY/HAD HEAD INURY THEREBY CLOT IN BRAN AND NOW HE IS SUFFERRING FROM CABCER(PROSTEST).Being a bank emplyeem bank has deducted 45000/- towards tax. How I should get back the same.

  9. Anonymous says:

    Hello Shantilal,

    The deduction u/s 80DDB is available only for certain diseases, and heart surgery is not among them.

    Therefore, you would not be able to claim any deduction with respect to this.

  10. VK Kulshrestha says:

    Sir,

    My father( 80 yrs) is staying with me for last one year and getting treatment for prostate cancer. He is receiving a pension of Rs 7500/ pm. He is not covered under any mediclaim insurance, nor he is claiming any refund from his employer. For his treatment, I had incurred an expenditure of Rs 4,50,000/ from Jul 08 to mar 09. Can I claim refund under section 80 DDc.

  11. Anonymous says:

    Hi Mr. Kulshrestha,

    You should be able to claim deduction under section 80DDB, as cancer is covered under the section.

    Please check out this article to know about the deduction amount and the procedure.

  12. Vinayak says:

    Hi,

    My uncle is 72 years old and is a pension holder. He is having Parkinsons Disease and I am treating him as he is my guardian. Can I show it for IT under this session. He doesnt have any medical insurance and I am unable to add his name under Insurance as he is not my father..

    Your advice will be highly appreciated………

    Thanks in advance

  13. Anonymous says:

    Hi Vinayak,

    Although the disease is covered under the section, claiming deduction is only allowed if the treatment is for specified people.

    Unfortunately, you would not be able to claim a deduction for the treatment of your uncle.

  14. i had gone through operation for cervical spinal stenosis and exenses amouted to 250000 and i did not have got any insurance coverage or claim for it does it cover undere 80DDB.
    iam 53 years old and working as teacher in vijayawada.

  15. Hi Anasuya,

    I am not a medical expert, so wouldn’t know all the treatments eligible. But if it falls under the list given in the article, you should be able to take advantage of 80DDB.

    I would recommend asking your doctor if it falls under any of the above categories.

  16. Rakesh Raj says:

    Hi ,

    I have a group mediclaim policy from Paramount, but accidently my wife was not covered , now we are blessed with a baby boy through cesarian , is it possible to claim the cost involved for the new born even though his mother is not covered.

    Please advice, thanks in advance.

  17. Hi Rakesh,

    Congratulations for having the baby…

    Unfortubately, you wouldn’t be able to claim the cost from the insurer if the mother is not covered.

  18. S.J.Gururaj says:

    I have taken a certificate from the government certified doctor for claiming relief under sec 80 DDB with regard to my child who is 62% MR and accordingly I have claimed relief for the year 08-09

    Now my query is , do I have to take the certificate by the government certified doctor every year to get IT relief for every financial year.

    kindly clarify
    regards
    GURURAJ

  19. Anonymous says:

    Are medical bills to be attached with the return for claiming deduction under 80DDB ?

  20. J.P. Maheshwari says:

    I am a hart paciant & I expenses Rs.5.oo Lacs on bypass surgari F.A. 2009-10.Could I claim the expenses on operation (at private hospital), medicines etc as deduction from my income u/s 80DDB?

  21. My grand-mother who lived with me was suffering from intestinal cancer. Since she was dependent on me solely for medical treatment expenses, could I claim the expenses on operation (at private hospital), medicines etc as deduction from my income u/s 80DDB?

  22. Sir,
    I have undergone angioplasty in Sept 09 and spent almost Rs.2.5Lakhs out of which Rs.1 Lakh was medical insurance.Can I take benefit of balance paid by me 80ddb or any other clause is there for showing these expenses and getting tax benefit.Please advice

  23. 06.02.2010 / Lucknow
    Respected Sir,
    Can you pl ease help by providing me the details of Amount of MAXIMUM REBATE provided by the Finance Ministry under Section 80 DDB [to say Cancer patients etc.] I hope the MAX. Rebate of Rs. 40,000=00 /Rs.60,000=00 to Senior Citizens aged 65 & above is continuing for the past many many years. I want exactly from which F.Y this amt of Rs.40,000=00 is continuing. I want the exact details pl so that Mr. Pranab Mukherji /our Hon’ble Finance Minister could be requested to enhance the MAX Rebate to a reasonable figure becuse of ever increasing cost of Life saving Drugs, nutritious foods & fruits, Doctor’s fees, Blood and relevant Tests, forced transport expenses for the concerned patients. My Regards to you.
    Thanking you,
    I remain,
    Yours faithfully-
    snbhar

  24. expenses incurred for Angioplasy can be claimed for tax exemption or not?

  25. RUPAK CHOUDHURY says:

    Sir,
    I have undergone cataract surgery in December,2009 and spent almost Rs.12,000.00 in surgery and Rs. 3000.00 in Doctor’s fees, Medical Tests and Medicine purposes having no medical insurance.Can I take benefit of Sec. 80ddb or any other clause as mentioned in IT Act and getting tax benefit.Please advice

  26. is a drawing officer empowered to excempt under section 80ddb on produce of form 10
    (i) the

  27. Dear Sir,

    Thank you for very detailed information on income tax matters. It is very help full for salaried class like me.I came to know that the medical expenditure spent for my parent is deductible from income. My father had dementia due to cerebral hydro palsy. I was spending money for his treatment in private hospital as I am the only earning son. But my company (PSU) did not reimburse any amount as My father is retired head master of Govt school and was getting pension of about Rs 10,000. As my mother was also having health problem. My father could not manage with the pension amount. So I used to spend his hospitalisation amount most of them paid in cash, some in credit card. Finally I lost my father in May’2010. My mother is with me. She gets family pension of about 4,000. My company does not consider her as my dependent because of pension she gets from Govt. But I have to spend for her medical treatment. I also spend Rs 3000 to 4000 every month for my schizophrenic brother. My question is as follows.

    1)You have mentioned 80DDB for mainly dependent parent or brother. My father was getting pension of about Rs 10,000 pm. Will he be considered as dependent on me for 80DDB and can I claim income tax rebate? He has already expired . I have certificate from private doctor who was treating him. Based on that I may have to request govt doctor to give certificate.

    2)I continue to spend lot of money for my Mother(71yrs) and brother(52yrs) treatment. After seeing the Mediclaim option , I am thinking of covering them in medical insurance at least now. Is there any other option to save tax on money I am spending for my mother and brother?

    kindly help me I am an PSU employee. kindly answer soon as I have to file returns of TDS before 31st July’10.

    Best Regards,
    Ashok

  28. ajay sinha says:

    My mother is dependent on me, she has undergone for implantation of pacemaker few days back. Can I claim under Section 80DDB for implantation of pacemaker.

  29. Eswaramurthy says:

    Sir,
    I, my wife and my daugter were affected by swine flu and had taken treatement. Can I claim the expenses under section 80DDB.

  30. Dear sir
    My father is with cancer. Amount spent on cancer treatment is nearly about 80000.00. Is this amount 100% deductable under section 80dd or any orther, for income tax.

  31. Wanted to know whether the deduction under 80DD is restricted to 75000 /100000 irrespective of no of qualified dependents (eligable for claiming u/s80dd) or its multipled by nos. Ex: If I have 2 dependents with more than 80% , Please let me know whether I am eligable for deduction of 100000 or 200000

  32. My Daughter have ALL (Blood cancer) Total expences till date is 4,50000/- I got 2,00000/- from insurance. Balance ammount expences can I apply for income tax rebit?

  33. M Lateef Naik says:

    D/Sir,
    I had a seizure disorder (eclipsy) twice in the year 2008 and was advised by doctors to take phenytoin 300 mg OD, which I am taking regularly since then. Most probably shall be continued life long.
    plz advise if I can claim income tax rebate u/s 80 DDB for medical treatment under neurological disease.

  34. Umesh M Desale says:

    Dear Sir ,

    My father had undergone enjioplasty in the month of Nov 2011 . We have spent Rs 2.75 Lacs . Can i get income tax benefit under 80 DDB ( 10 i ) or any other clause .
    Please advice.

    Thanks
    umesh

  35. Is it meandatory take the certificate from the Govt. Hospitals?
    Can i take the certificate from private hospital specilits which are recognised by Medical Council of India.
    In Hindu News paper i saw this news. Is it correct?
    “Rule 11DD lists specified neurological diseases to be supported by a neurologist or urologist with prescribed qualifications recognised by Medical Council of India.”

  36. Saurabh Mathur says:

    Hi,
    My 9 months old son is suffering from liver Disease. As doctor said that there is no known treatment of such Disease. Finally the baby may ultimately require liver transplantation.
    So can i get income tax benefit under any section. As his monthly treatment & nursing expenses are quite high.

  37. i am govt employee in ap actual hra and addirional hra received 28532/-per anum.rent paid 60000/- i am working in 24 hours phc how much deducted

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