1. Who can claim a deduction under Section 80DDB of income tax?
Deductions / s 80DDB for
medical costs can be claimed by--
- Individuals (Individual or Foreign Citizen) made for themselves, their spouses, children, parents, brothers and sisters.
- HUF of any family member
depends entirely / partially on that taxpayer for his or her support and maintenance
NRIs do not qualify for this arrest.
Therefore, a person's living position determines the suitability of a pull / u 80 sDDBB.
Deductions cannot be claimed under long-term or short-term capital benefits covered under Section 111A, profits from horse racing or lottery or your 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.The amount is capped at the:
- The actual cost of treatment
- or the amount of Rs. 40,000 / - (if the patient is a General Citizen)
- any small value.
In the case where the appropriate patient is a senior citizen then the maximum arrest value is Rs.1lakh.Section 80DDB deduction limits
|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|
Please note the following points in this context-
- The amount of the deduction depends largely on the age of the person receiving the treatment and not on the age of the applicant.
- Deductions are always claimed in terms of actual costs 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 must 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 in / s 80DDB are defined under the 11DD income tax law. The following are the conditions / illnesses in which a person can apply for detention in terms of medical expenses. These are the most mentioned diseases and one needs a doctor's prescription to confirm-
|Specified Diseases||A doctor's note on these diseases will be published by|
| Neurological Disease (with a disability rating of 40% and above)
||Neurologist (with DM or equivalent degree)|
|Dangerous cancer||Oncologist (with DM or equivalent degree)|
||Specialist (with general PG or internal medicine or equivalent degree)|
||Nephrologist (with DM or equivalent degree) Or Urologist (with MCh in Urology or similar degree)|
||Specialist (with DM in Hematology or equivalent 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. Earlier, Form 10 — I had to do the same but that was denied. In the current case, the following parameters are required and must be specified in the doctor's manual.
- Patient Name
- Patient Age
- Name of Illness or Illness
- A professional medical examiner must specify his or her name, address, degree and registration number.
- In cases where treatment is performed at a public hospital, the name and address of the public hospital must be noted.
- The form must be signed by the chief physician at the hospital as per the case.
This doctor's letter form is submitted to the income tax 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 impairment is often disabling and involves significant medical costs. The Income Tax Act provides for deductions 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 for adults and Rs 40,000 for expenses 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 into the category of deductions.
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 relatable sections 80DD/80DDB of the Income Tax Act?
Stroke recovery is not included under the specified section 80DDB disease category.
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.