Section 80DDB of Income Tax Act
Under Section 80DDB to claim tax benefits of an individual or an HUF has incurred medical expenses for treatment of specified disease or ailment.
The dependant can be spouse, children, parents, brothers and sisters of the taxpayer.
In case the dependant is insured and some payment is also received from an insurer or reimbursed from an employer, such insurance or reimbursement received shall be subtracted from the deduction.
The deduction can only be claimed by resident individuals of India.
It is applicable only an Old Regime.
Patients getting treated in a private hospital are not required to take the certificate from a government hospital. Patients receiving treatment in a government hospital have to take the certificate from any specialist working full-time in that hospital.
Amount allowed as a deduction from FY 2018-19 onwards ::
Rs. 40,000/- or the amount actually paid, whichever is less.
In the case of a senior citizen and super-senior citizen, Rs.1,00,000 or amount actually paid, whichever is less.
The following list of diseases are covered u/s 80DDB :
1.Neurological Diseases where the disability level has been certified to be of 40% and above- Dementia
- Dystonia Musculorum Deformans
- Motor Neuron Disease
- Ataxia
- Chorea
- Hemiballismus
- Aphasia
- Parkinsons Disease
2.Malignant Cancers
3.Full Blown Acquired Immuno-Deficiency Syndrome (AIDS)
4.Chronic Renal failure
5.Hematological disorders
- Hemophilia
- Hemophilia
- Thalassaemia