Section 80DDB of Income Tax - Deduction in respect of Medical Treatment

SECTION 80DDB - DEDUCTION IN RESPECT OF MEDICAL TREATMENT

Income tax provides a deduction from total income in case any medical expenditure has been undertaken by an Individual or his/her dependents or any member of Hindu Undivided Family from total income to the extent of Rs.40000/- during the year.

The deduction is available up to Rs.100000/- in case the person undergoing treatment is a Senior Citizen.

However, there are certain conditions to be fulfilled for availing of this deduction :

1. The deduction is restricted to the amount actually spent or Rs.40000/- (Rs.100000/- in case of Senior Citizen)

2. Only prescribed disease treatments are allowed under this deduction.

3. The prescription from the respective prescribed specialist must be obtained.

4. In case an insurance claim is received, the amount spent more than the claim is only to be allowed.

The deduction is allowed to Individuals or HUF and their dependents.

The dependents are :

1. In the case of Individuals, the spouse, children, parents, brothers, and sisters

2. In the case of HUF, any member of the HUF who is dependent wholly on the

individual for his support or maintenance.

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For the above purpose, the list of diseases covered is as under :

(i) Neurological Diseases where the disability level has been certified to be 40% and above,—

(a)Dementia ;

(b)Dystonia Musculorum Deformans ;

(c)Motor Neuron Disease ;

(d)Ataxia ;

(e)Chorea ;

(f)Hemiballismus ;

(g)Aphasia ;

(h) Parkinson's Disease ;

(ii)Malignant Cancers ;

(iii)Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;

(iv)Chronic Renal failure ;

(v)Hematological disorders :

(i)Hemophilia ;

(ii)Thalassaemia.

The prescription in respect of the diseases or ailments shall be issued by the following specialists:

(a)for diseases or ailments mentioned in (i) – a Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognized by the Medical Council of India;

(b)for diseases or ailments mentioned in (ii) – an Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology or any equivalent degree which is recognised by the Medical Council of India;

(c)for diseases or ailments mentioned in (iii) – any specialist having a post-graduate degree in General or Internal Medicine, or any equivalent degree which is recognised by the Medical Council of India;

(d) for diseases or ailments mentioned in (iv) – a Nephrologist having a Doctorate of Medicine (D.M.) degree in Nephrology or a Urologist having a Master of Chirurgiae (M.Ch.) degree in Urology or any equivalent degree, which is recognized by the Medical Council of India;

(e) for diseases or ailments mentioned in (v) – a specialist having a Doctorate of Medicine (D.M.) degree in Hematology or any equivalent degree, which is recognized by the Medical Council of India

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