Eligible Assessee
This section is applicable to only resident individual and HUF.
Eligible Amount of Deduction
| Particulars | Amount |
| Actual amount of expenses | xxx |
| Maximum amount allowed Rs:40,000/1,00,000 | xxx |
| (Whichever is lower) | |
| Less: Insurance Claim | (xxx) |
| Amount of Deduction | xxxx |
>>>> For Normal case- 40,000
>>>> For senior citizen patient-1,00,000
Medical Treatments are Allowed Under Section 80DDB
Deduction under section 80DDB is allowed for medical expenses incurred for medical treatment of specified diseases or ailments. The nature of diseases and ailments which are included for deduction under Section 80DDB are mentioned in Rule 11DD of Income Tax and the same are as follows :
- Neurological Diseases as identified by a specialist ,where the level of disability has been certified to be of 40% and above and covers Dementia, Dystonia Musculorum Deformans, Chorea, Motor
- Neuron Disease, Ataxia, Aphasia, Parkinson’s Disease and Hemiballismus.
- Malignant Cancer
- AIDS- Acquired Immuno-Deficiency Syndrome
- Chronic Renal failure
- Hematological disorders like Hemophilia or Thalassaemia. Thus, the section intents to cover medical treatment for major illnesses and diseases and would not cover medical expenses which are more common in nature like a cataract or a C-section.
Documents Required
To claim deduction under section 80DDB, it is mandatory for the assessee to provide a proof of the need for treatment and a proof that the treatment has been actually undertaken. Therefore, it is compulsory to obtain a prescription for such treatments from a qualified doctor.
Rule 11DD now stands amended and the prescription can now be obtained as follows :
- In case of neurological diseases, a prescription from a Neurologist having a Doctorate of Medicine in Neurology or any equivalent degree is required.
- In case of Malignant Cancer, a prescription by an Oncologist having a Doctorate of Medicine in oncology or any equivalent degree is required.
- In case of AIDS, a prescription by any specialist having post graduate degree in general or internal medicine or any equivalent degree is required.
- In case of Chronic Renal failure, a prescription by a Nephrologist having a Doctorate of Medicine (D.M.) degree in Nehprology or a Urologist having a Master of Chirurgiae (M.Ch.) degree in Urology or any equivalent degree is required
- In case of the last ailment Hematological disorders, a specialist having a Doctorate of Medicine degree in Hematology or any equivalent degree, is required
Thus, prescription is required by a relevant specialist in the field of Medicine. It must be noted that all the degrees should be recognized by the Medical Council of India.
Where the treatment is undertaken in government hospital, the prescription can be obtained from any specialist working full time with the hospital and having a post graduate degree in general medicine.
Particulars Should be Mentioned in the Prescription:
The prescription should now specify the following:
- Name of the Patient
- Age of the Patient
Disease or Ailment - Name, Address, registration number of the specialist doctor issuing the prescription.
- In case the treatment is undertaken in a government hospital, the prescription should mention Name and address of the government hospital.
- The Form needs to be signed by the doctor/head of government hospital as the case may be.
- The prescription so obtained has to be submitted by the assessee to the income tax department along with the Income Tax Return.
