December 14, 2018

Deduction U/s 80DDB of Income Tax Act, 1961

80DDB: Deduction in respect of medical treatment

Amount of Deduction

  • Amount spent for treatment  or Rs. 40,000 whichever is Lower
  • If medical treatment is for senior citizen who is of age 60 years or above but upto 80 years then he is eligible for deduction
    • Amount spent for treatment or Rs. 60,000 whichever is Lower
  • From AY 2016-17, if treatment is for super senior citizen who is of age 80 years or above then he is eligible for deduction
    • Amount spent for treatment or Rs. 80,000 whichever is Lower
  • For claiming deductions, he needs to satisfy the following conditions
  1.  Assessee is Individual/ HUF who is Resident in India
  2. Taxpayer has actually paid the amount for treatment of specified diseases or ailment as prescribed by the Board under Rule 11DD (Click here for more)
  3. Expenditure is for medical treatment of these persons
    1. Himself
    2. Spouse(who is dependent)
    3. Children(who is dependent)
    4. Parents(who is dependent)
    5. Brothers or sisters(who is dependent)
  4. Assessee have to submit a doctor prescription (click here for more) (It is to be submitted to Assessing officer whenever AO demands it)

Deduction under this section shall be reduced by the amount received from insurance or the amount which is reimbursed from employer

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