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Deduction in respect of medical treatment etc – Section 80DDB

U.C Date : 22 Oct 2015

Eligible Assessee – Resident individual (whether Indian Citizen or not) or Resident HUF

Deduction is allowed for the expenditure incurred for  medical treatment of the specified disease or ailment prescribed by board in respect of any of the following persons

  • In case of individual – for himself, spouse, children, parents, brothers, sisters dependant mainly on such individual.
  • In case of HUF – any member of HUF who is dependant wholly or mainly on such HUF

Amount of Deduciton :

Deduction allowed to the extent of the lower of the following:

  • Expenditure actually incurred
  • 40,000 (Rs. 60,000 in case expenditure is incurred for a senior citizen) or Rs. 80,000 in case of a very senior citizen (from financial year 2015-16)

If the assesse receives any amount from the insurer or as reimbursement by the employer for medical treatment of such person, then the amount of deduction shall be reduced by such amount.

The assesse has to submit a certificate in the prescribed form from a neurologist, an oncologist, a urologist , a haematologist, an immunologist or such other specialist as prescribed. The list of specialist from whom such certificate can be obtained can be found here. –  Income-tax (15th Amendment) Rules, 2015 (Not necessarily from a government hospital from financial year 2015-16)

Senior citizen means a resident individual who is of age 60 years or more at any time during the relevant previous year.

Very senior citizen means an individual resident in India who is of the age of eighty
years or more at any time during the relevant previous year.

Bare Act for Sec 80DDB

Bare Act for Sec 80DDB

Where an assessee who is resident in India has, during the previous year, actually paid any amount for the medical treatment of such disease or ailment as may be specified in the rules made in this behalf by the Board—

(a)  for himself or a dependant, in case the assessee is an individual; or

(b)  for any member of a Hindu undivided family, in case the assessee is a Hindu undivided family,

the assessee shall be allowed a deduction of the amount actually paid or a sum of forty thousand rupees, whichever is less, in respect of that previous year in which such amount was actually paid :

Provided that no such deduction shall be allowed unless the assessee obtains the prescription
for such medical treatment from a neurologist, an oncologist, a urologist, a haematologist, an
immunologist or such other specialist, as may be prescribed.

Provided further that the deduction under this section shall 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 referred to in clause (a) or clause (b) :

Provided also that where the amount actually paid is in respect of the assessee or his dependant or any member of a Hindu undivided family of the assessee and who is a senior citizen, the provisions of this section shall have effect as if for the words “forty thousand rupees”, the words “sixty thousand rupees” had been substituted.

Provided also that where the amount actually paid is in respect of the assessee or his dependant or any member of a Hindu undivided family of the assessee and who is a very senior citizen, the provisions of this section shall have effect as if for the words “forty thousand rupees”, the words “eighty thousand rupees” had been substituted.

Explanation.—For the purposes of this section,—

(i)  “dependant” means—

(a)  in the case of an individual, the spouse, children, parents, brothers and sisters of the individual or any of them,

(b)  in the case of a Hindu undivided family, a member of the Hindu undivided family,

dependant wholly or mainly on such individual or Hindu undivided family for his support and maintenance;

(ii)  Omitted from A.y 2016-17

(iii)  “insurer” shall have the meaning assigned to it in clause (9) of section 2 of the Insurance Act, 1938 (4 of 1938);

(iv)  “senior citizen” means an individual resident in India who is of the age of [sixty years] or more at any time during the relevant previous year.

‘(v) “very senior citizen” means an individual resident in India who is of the age of eighty
years or more at any time during the relevant previous year.

One comment

  1. I got 181860 Rs as medical reembersment for the heart attack treatment (Angioplasty)Now how I will calculate the tax for financial year 2015_2016

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