Deduction 80DDB (A.Y. 2022-23): Deduction of Medical Treatment: This year when you file your returns, make sure that you are availing maximum benefits which has been offered by the IT Department of India. In this article, we will be discussing the range of deductions which a taxpayer can get under Section 80DDB. So, let’s get started!
What is Deduction 80DDB?
Deduction 80DDB is allowed in respect of the amount actually paid during the previous year for the medical treatment of a specified disease or ailment for himself or a dependent or a member of a Hindu Undivided Family. The nature of treatment includes expenses made specified diseases as given below.
Specified diseases u/s 80DDB
The specified diseases and ailments are
- Neurological diseases being dementia, dystonia musculorum deformans, motor neuron disease, ataxia chorea, hemiballismus, aphasia and parkinsons disease,
- Cancer
- AIDS
- Chronic renal failure
- Hemo-philia
- Thalassaemia
Depended Member U/s 80DDB
A dependent means
- In the case of the individual assessee, his/her spouse, children, parents, brothers or sisters,
- In the case of a H.U.F. any member of the family,
dependent wholly or mainly on such individual or H.U.F for his support and maintenance.
Deduction 80DDB Eligible Amount
Expenditure or Medical Treatment of assess/dependant relative [Sec. 80DDB]: Deduction for the amount of expenditure incurred or Rs. 40,000, (Rs. 1,00,000 [w.e.f. 1-4-2019]) whichever is less, is allowable for any year during which expenditure is actually incurred for the medical treatment of specified diseases or ailments for the assesses himself or a dependent.
| Status | Deduction under Section 80DDB (INR) |
| Ordinary | 40, 000 (A.Y.2022-23) |
| Senior Citizen | 1,00,000 (A.Y.2022-23) |
Deduction 80D AY 2022-23: Deduction for Health Insurance Premium
Deduction 80DDB Conditions
Deduction under Section 80DDB is available to individuals as well as HUFs if the following conditions are satisfied.
Condition 1- Deduction will be available only when the taxpayer is able to show medical prescriptions and bills for which he is claiming the benefit. Without any proof of payment to a professional, no deduction will be available.
Condition 2– Payment for Medical treatment of children, spouse, dependent or any other family member of a HUF is included. If expenses for medical treatment include treatment of a very senior citizen, then the deduction will be eighty thousand rupees.
These conditions will become effective from 1 April 2016 and will allow the tax payers to enjoy deductions with respect to the expenditure made on medical grounds. However, one should remember to maintain a track record of the collective expenses made for medical treatment along with keeping the prescriptions. Without any legitimate proof of payment, the IT Department can refuse to offer the deductions under Section 80DDB.
I have been treated for retina disorder and taken injection for the treatment. can I get benefit in tax in Ay 2919-20? Your prompt response will be helpful to submit the tax filling.
HI. MY MOTHER IS MENTALLY RETARDED AFTER THE AGE OF 70 YEARS. I HAVE SPENT OF RS. 40000/-PA ON HER TREATMENT . CAN I CLAIM OF EXPENDITURE INCURRED ON HER TREATMENT. WHAT ARE THE DOCUMENTS REQUIRED.
Sir,
please inform that if i have taken treatment for heart disease to the tune of Rs. 90,000/-, upto which amount I can take benefit on medical expenses.
Can I claim deduction for the expenses incurred on operation of eyes.
Respected Sir, I, J.Jogaih under gone cancer treatment in private hospital and expenditure incurred about Rs. 275000/-. Now I request you to kindly clarify how much amount eligible to deduct from income tax for the F.Y. 2018-19 under section 80DDB. Thanking you sir
Sir , Please help me to understand it,
is it mandatory to get the treatment only in Govt. Hospital to get the Eligiblity of 80DDB. My father took treatment from a private hospital by an Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology & has equivalent degree which is recognized by the Medical Council of India; ?
Hi Ashutosh Sharma, It is not mandatory to get treatment in Govt hospital.
Hi,
Please confirm about your comment “These conditions will become effective from 1 April 2016 and will allow the tax payers to enjoy deductions with respect to the expenditure made on medical grounds.”
Is it not available for FY 2015-16?
Thank you.
You should have also enumerated the diseases that are covered under sec80DDB. Appreciate you do it in next article.