Deduction of Medical Treatment – 80DDB

Deduction for expenditure incurred for “self and family” for the medical treatment of certain diseases or ailments can be claimed u/s 80DDB. Assessee covered Resident Individuals and HUFs. Medical Treatment of: The expenditure incurred for medical treatment of the assessee himself or wholly or mainly dependent spouse, children, parents, brothers and sisters of the assessee. In case of HUF, the expenditure incurred for the medical treatment of any member of the family who is wholly or mainly dependent upon the family. Diseases covered

  • Neurological Diseases (where the disability level has been certified as 40% or more);
  • Parkinson’s Disease;
  • Malignant Cancers;
  • Acquired Immune Deficiency Syndrome (AIDS);
  • Chronic Renal failure;
  • Hemophilia; and
  • Thalassaemia

Quantum of Deduction:

  1. In the case of expenses incurred for senior citizen – Rs. 60,000/- or Amount actually incurred, whichever is lower;
  2. In other cases – – Rs. 40,000/- or Amount actually incurred, whichever is lower.

Moreover, the deduction under this section shall be reduced by the amount received, if any, under insurance from an insurer or reimbursed by an employer, for the medical treatment of the concerned person. Certificate to be Obtained To claim the deduction the assessee must obtain and retain a copy of certificate in the prescribed Form No.10-I by a neurologist, oncologist, urologist, hematologist, an immunologist or such other specialist working in Government Hospital. It may be furnished in original whenever the Assessing officer wants to examine it. provides full fledged comprehensive tax planning service wherein we suggest the best investment and tax saving plans, which would minimize your total tax on income.

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