1. Who can claim a deduction under Section 80DDB of income tax?
- Individual Residents (Indian or foreign nationals) for personal, spouse, children, parents, brothers and sisters.
- HUF for any family member
The deduction of / s 80DDB for the cost of treatment of specified diseases may be claimed by--
depends entirely / partially on that taxpayer for support and care
NRIs are not eligible for this arrest.
Therefore, the living position of the individual determines the suitability of the pull u/s 80 DDBB.
Deductions cannot be claimed under long-term or short-term capital benefits covered under Section 111A, profits from horse racing or lottery or their preference.
2. What is the amount of deduction u/s 80DDB?
The amount of the deduction depends on two factors - the patient's age and the actual cost. Price is limited to:
- The actual cost of treatment
- or the amount of Rs. 40,000 / - (if the patient is a General Citizen)
- any small value.
In cases where the appropriate patient is a senior citizen then the maximum arrest value is Rs.1lakh.
Section 80DDB capture restrictions
|Patient’s Age||Maximum Limit(Rs.)|
|Individuals(less than 60 years)||40,000|
|In case of a senior citizen (aged 60 years or more)||1,00,000|
The amount of the deduction is based on the age of the person receiving the treatment and not the age of the person who wants to be deducted.
Deductions are always required in relation to actual expenses incurred in the relevant financial year.
In cases where the dependent is already insured of any insurance or company and a certain payment is received from the insurer or in the form of a refund from his or her employer - the amount of the insurance should be deducted from the approved deduction. For example, if you qualify for Rs. 1 lakh and earn Rs. 40,000 from the Insurance Company where you then qualify for Rs. 60,000 caught under this category.
3. What is the list of specified diseases under Section 80DDB?
The specified diseases covered by u / s 80DDB are defined under 11DD income tax law. The following are the circumstances / diseases for which a person may request a deduction in respect of medical expenses. These are very specific diseases and one needs a doctor's prescription to confirm-
|Specified Diseases||Prescription in respect of these diseases shall be issued by|
|Neurological Diseases(with disability level certified 40% and above)
||Neurologist(having DM or equally recognized degree)|
|Malignant cancers||Oncologist(having DM or equally recognized degree)|
||A Specialist(having PG in general or internal medicine or equivalent degree)|
||Nephrologist (having DM or equally recognized degree) Or Urologist(having MCh in Urology or equivalent degree)|
||A Specialist(having DM in Hematology or equally recognized degree)|
4. What documents are required & How to claim deduction u/s 80DDB?
You may want to deduct / s 80DDB while completing the ITR. There must be proof that the treatment is actually done and a doctor's note stating that the person has any of the diseases listed under section 80DDB. Similarly, a doctor's prescription given to a specialist doctor is one of the most important. Once the treatment has been received at a public hospital then a doctor's certificate may be issued by any specialist who works full-time at that hospital and holds a PG degree in General or Internal Medicine or a degree known equally. In the case of a public hospital, the doctor's certificate must also contain the name and address of the public hospital.
5. What is the Prescription Format for claiming 80DDB deduction?
Although it is required that a prescription be from a qualified specialist in the relevant field, the content of the instructions should strictly follow the assigned format. Previously, Form 10 — I needed the same but that was rejected. In this case, the following parameters are required and should be specified in the doctor's note.
- Patient Name
- Patient Age
- Name of Illness or Illness
- A professional medical examiner must state his name, address, degree and registration number.
- In cases where treatment is done at a public hospital, the name and address of the public hospital should be mentioned.
- The form must be signed by the chief physician at the hospital as per the case.
This form of a doctor's certificate is submitted to the revenue department at the time of submission of income tax return. In fact, there is no text attached to the ITR, it is advisable to keep a copy of your prescription for future reference.
Medical disabilities are often handicapped and involve significant medical bills. The Income Tax Act provides for a deduction in respect of these costs u / s 80DDB. Section 80DDB is the most important section of the Income Tax Act where the tax benefit can be claimed Rs 1,00,000 in the case of adults and Rs 40,000 in costs incurred in the treatment of certain diseases and other illnesses. You need to have a prescription from a trained professional.
Frequently Asked Questions
Can 80dd and 80ddb be claimed together?
Yes. However, it depends on the fulfillment of some cases.
Does paralysis fall under income tax 80DDB deduction category?
It is a Neurological Disorder and therefore will fall under the deduction category
Can I claim dental treatments like root canal under section 80DDB of the Income Tax Act?
No, it is not included under the specified disease category.
Does the stroke rehabilitation fall under rebatable sections 80DD/80DDB of the Income Tax Act?
Stroke recurrence is not included under the said disease category section 80DDB.
Is diabetes covered under section 80DDB of the Income Tax Act?
Section 80DDB provides a special list of specified diseases where tax benefits under this section can be deducted and do not include diabetes.