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Specified Diseases Covered under section 80DDB of Income Tax Act

Last Update Date : April 30, 2019
Estimated Read Time: 4 min

Specified Diseases covered u/s 80DDB

Section 80DDB of the Income Tax Act covers tax saving provisions for individuals on the basis of expenses incurred by them for the treatment of certain specified diseases or ailments.

Eligibility criteria for deduction u/s 80DDB

  • Tax deduction under section 80DDB is available to all resident individuals as well as HUFs.
  • However, tax benefits are not available to NRIs.
  • In case the assessee is an individual, he can claim tax deduction if he incurred expenses for his own treatment or treatment of a dependant.
  • In case the assessee is an HUF, it can claim tax deduction for the expenses incurred in the treatment of any member of HUF.

Who qualifies as a dependant?

For the purpose of this section, dependants fall in two categories:

  • For individuals, a disabled dependant can be spouse, son / daughter (any child), parents, brother / sister (siblings).
  • For HUFs, a disabled dependant can be any member of the HUF.

Specified diseases or ailments

The following diseases specified under rule 11DD qualify for tax deduction u/s 80DDB. However, the prescription in respect of the diseases or ailments is required from the specialists as mentioned below:

  • Neurological diseases where the disability level has been certified (prescription issued by Neurologist having ‘Doctorate of Medicine’ degree or equivalent qualification) to be of 40% and above:
    1. Dementia
    2. Dystonia Musculorum Deformans
    3. Motor Neuron Disease
    4. Ataxia
    5. Chorea
    6. Hemiballismus
    7. Aphasia
    8. Parkinsons Disease
  • Malignant Cancers (prescription issued by Oncologist having Doctorate of Medicine degree or equivalent qualification)
  • Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) (prescription issued by any specialist having a post-graduate degree in General or Internal Medicine or equivalent qualification)
  • Chronic renal failure (prescription issued by a Nephrologist / Urologist having Doctorate of Medicine degree or equivalent qualification)
  • Hematological disorders (prescription issued by a Hematologist having Doctorate of Medicine degree or equivalent qualification):
    1. Hemophilia
    2. Thalassaemia

In case, the person is being treated was treated in a government hospital, the prescription may be issued by any specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine or any equivalent degree, which is recognised by the Medical Council of India.

The prescription should contain the name and age of the patient, name of the disease or ailment along with the name, address, registration number and the qualification of the specialist issuing the prescription.

If the patient is receiving treatment in a government hospital, such prescription shall also contain the name and address of the government hospital.

Deduction limit u/s 80DDB for AY 2018-19

The deduction limit depends upon the actual expense incurred and age of the person for whose treatment the money was spent.

  • In normal cases, the assessee (individual or HUF) is eligible for tax deduction of Rs. 40,000 or the actual amount spent, whichever is less.
  • In case the person subject to medical treatment of specified disease is a senior citizen, the assessee will be eligible for tax deduction of Rs. 60,000 or the actual amount spent, whichever is less.
  • In case the person subject to medical treatment of specified disease is a super senior citizen, the assessee will be eligible for tax deduction of Rs. 80,000 or the actual amount spent, whichever is less.

 

Age of person who underwent treatmentDeduction allowed to assessee
Up to 60 yearsLeast of actual amount spent or Rs. 40,000
Senior citizen (60-80 years)Least of actual amount spent or Rs. 60,000
Super senior citizen (above 80 years)Least of actual amount spent or Rs. 80,000

Amount of deduction allowable under this section as per the limits mentioned above will be reduced by the amount received (if any), under an insurance from an insurer, or reimbursed by an employer, for the medical treatment of the person specified.

New Deduction Limit u/s 80DDB for AY 2019-20

The deduction limits were amended by the Government in Union Budget 2019 for AY 2019-20. The new deduction limits are as follows:

 

Age of person who underwent treatmentDeduction allowed to assessee
Up to 60 yearsLeast of actual amount spent or Rs 40,000
Senior citizen (60-80 years)Least of actual amount spent or Rs 1,00,000
Super senior citizen (above 80 years)Least of actual amount spent or Rs 1,00,000

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CA Shreya Oturkar
Shreya is a tax advisor at H&R Block (India) with intensive experience in SME taxation and audit. She holds an advanced post graduate qualification in accounting and is highly skilled in financial analysis and reporting. Apart from her professional achievements, Shreya is a talented artist with a flair for free-hand sketching!

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