Section 80DDB Income Tax Act Deduction, Certificate & Forms

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Section 80DDB Deduction

Medical charges are challenging to taxation because it falls beneath the expenditure incurred with the aid of using people. Medical expenditure can confer with one-of-a-kind regions of scientific charges from particular diseases to the care of disabled people. For calculating the tax liabilities of people, all valid tax deductions towards the earned earnings or incurred loss were laid out in numerous sections of the Indian Income Tax Act of 1961. Section 80DDB amongst those sections sheds mild at the accepted deductions towards the charges sustained with the aid of using people and HUFs because of selective illnesses. This segment affords clean hints on who all are challenging to a tax deduction for which illnesses and allowed limit.

Section 80DDB of the Income Tax Act states the deductions associated with the remedy value of detailed sicknesses. Any clinical fees incurred for the remedy of the desired sicknesses or illnesses is the situation to taxation. The phase has also noted the listing of sicknesses and remedies that come beneath its coverage. Deduction under this phase is called 80DDB deduction. However, this phase does now no longer don’t forget charges of medical health insurance as a clinical expenditure. Health coverage charges were included beneath phase 80D of the IT Act. 

Who can Claim Deduction Under 80DDB Income Tax?

Individuals and HUFs are eligible for section 80DDB profits tax deduction. Moreover, the only individuals or HUFs living in India within the respective monetary 12 months are taken into consideration as income tax assessee. Hence, Non-Resident Indians aren’t concerned about taxation below this section. Remember that the man or woman incurring the expenditure can only declare the deduction. Corporate or different entities can’t declare 80DDB deduction.

Whose Medical Treatment Allowed As a Deduction Under 80DDB?

As cited below, segment 80DDB of Income Tax Act, the prices need to be carried out for treating the following.

Individual assessee – 

Under the 80DDB segment, the man or woman assessee is meant to undergo the clinical charges for themselves or different people relying upon the assessee for guide and maintenance. The relying people may be spouse, children, mother and father and siblings.


HUF can endure the clinical prices of himself or another member of the HUF who’s depending on the HUF.

Documents Required for 80DDB of Income Tax Act

Documents under segment 80DDB refer to the prescription or clinical certificates proving the remedy has simply been provided. Earlier it became obligatory to avail the prescription from medical doctors working in government hospitals. However, from the AY 2016-17, the terms had been comfortable by thinking about prescriptions from experts running in non-public sectors to be valid. However, the medical doctors ought to preserve the particular diploma identified with the aid of using the Indian Medical Council.
Below is the listing of files primarily based totally on the disorder or remedy required beneath segment 80DDB of the IT act.

1) Neurological diseases: Prescription from Neurologist maintaining a Doctorate of Medicine or D.M. diploma in Neurology or another equal diploma.
2) Malignant Cancers: Prescription from an Oncologist maintaining a Doctorate of Medicine or D.M. diploma in Oncology or another equal diploma.
3) AIDs: Prescription from any expert retaining a post-graduate diploma in General or Internal medicine.
4) Chronic Renal failure: Prescription from a Nephrologist holding a Doctorate of Medicine or D.M. diploma in Nephrology or from a Urologist maintaining a Master of Chirurgiae or M.Ch. Degree in Urology or another equal diploma.
5) Hematological disorders: Prescription from a consultant keeping a Doctorate of Medicine or D.M. diploma in Hematology or another equal diploma.

How Much Amount Can Claimed Deduction Under sec80DDB?

Under segment 80DDB, the claimed quantity is determined primarily based on the age of the man or woman getting the treatment. For people or HUFs and dependents of people or HUFs, the most declared quantity is capped at Rs. 40,000 or the real clinical price, whichever is the lesser quantity. In the case of senior residents, be it man or woman or HUF, the most quantity is capped at Rs.1 lakh or the real clinical price, whichever is the lesser quantity.
Here is the listing of quantities that may be claimed as deductions under the section 80DDB segment of the Indian Income Tax Act.

  • For Below 60 years: The real clinical price or Rs. 40,000 (whichever is less)
  • For Senior residents aged 60 years or more: The real clinical price or Rs. 1 lakh (whichever is less)
  • For Super senior residents who are aged eighty years or more: The real clinical price or Rs. 1 lakh (whichever is less)

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