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Deduction in respect of medical treatment etc – Section 80DDB

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 Deduction :

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, increased to Rs. 1 lakh from financial year 2018-19) or Rs. 80,000 in case of a very senior citizen (from financial year 2015-16 to financial year 2017-18)

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.

About Rohit Pithisaria

I am a Practising Chartered Accountant based in Jaipur, Rajasthan. Co-founder of TaxAdda.com and been in practice for more than 5 years. Have expertise in Income Tax and rendered our services to more than 2000 clients.
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