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What is Section 80DDB, Deduction for Medical Treatment of Specified Diseases?
Section 80DDB of the Income Tax Act allows individuals and Hindu Undivided Families (HUFs) to claim a deduction for expenses incurred on the medical treatment of specified diseases or ailments. This deduction is available for treatment of the taxpayer or their dependents, and the amount depends on the severity of the disease.
Who is eligible to claim Deduction under Section 80DDB related to Medical Treatment of Specified Diseases ?
This Section is applicable to Resident Individuals and HUFs.
What is the Deduction Provided under Section 80DDB related to the Medical Treatment of Specified Diseases?
A deduction under Section 80DDB is available for the medical treatment of a dependent suffering from a specified disease as listed below:
1. The deduction can be claimed by an individual or Hindu Undivided Family (HUF)
2. Corporates or other entities are not eligible to claim this deduction
3. Only resident Indians can claim this deduction
4. It is applicable when the taxpayer has incurred expenses for the treatment of the dependent
5. A dependent includes the taxpayer's spouse, children, parents, and siblings
6. If the dependent is insured and any payment is received from the insurer or reimbursed by the employer, the amount received through insurance or reimbursement must be deducted from the total eligible deduction.
What is the Maximum amount allowed as Deduction for Medical Treatment for Specified Diseases u/s 80DDB?
From FY 2018-19 and onwards the maximum amount of Deduction allowed under Section 80DDB will be as follows:
1. Individuals < 60 years
Rs. 40,000 or the amount paid, whichever is less
2. Senior citizen:
Rs. 1,00,000 or the amount paid, whichever is less.
3. Super senior citizen:
Rs. 1,00,000 or the amount paid, whichever is less.
How to claim Deduction under Section 80DDB in respect of Medical treatment of Specified disease?
For individual taxpayers, dependents include the spouse, children, parents, brothers, and sisters of the taxpayer.
In the case of a Hindu Undivided Family (HUF), a dependent refers to a member of the family.
To claim the deduction, it is essential to obtain a certificate, which must be issued by a relevant specialist depending on the disease, such as a neurologist, oncologist, urologist, haematologist, immunologist, or another appropriate medical expert.
If the taxpayer receives reimbursement for medical expenses from insurance or their employer, they cannot claim the full amount as a deduction. The eligible deduction will be the total deduction minus the amount reimbursed, ensuring the taxpayer does not benefit from both reimbursement and a deduction on the same expense.
How to Acquire the Certificate for Disease to Claim Section 80DDB Deduction?
The certificate for claiming the Section 80DDB deduction can be obtained from a specialist as specified below:
1. Patients treated in private hospitals are not required to get the certificate from a government hospital.
2. Patients receiving treatment in a government hospital must obtain the certificate from a specialist employed full-time at the hospital. The specialist must hold a postgraduate degree in General Medicine or an equivalent qualification recognized by the Medical Council of India (MCI).
3. A certificate in Form 10-I is no longer necessary.
4. The certificate should include the following details:
5. Name and age of the patient
6. Name of the disease or ailment
7. Name, address, registration number, and qualifications of the specialist issuing the certificate
8. If treated in a government hospital, the certificate must also include the name and address of the government hospital.
What detail Should be Mentioned in the Certificate for section 80DDB ?
The certificate for claiming the Section 80DDB deduction should include the following details:
1. Name and age of the patient
2. Name of the disease or ailment
3. Name, address, registration number, and qualifications of the specialist issuing the certificate
4. If the treatment is received in a government hospital, the certificate must also mention the name and address of the government hospital.
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