Section 80DDB of the Income Tax Act (renamed to Section 128 under the Income Tax Act, 2025) provides tax relief for the genuinely high cost of treating certain serious illnesses. This can be used for yourself or a dependent family member. Unlike Section 80DD, which covers disability care generally, this section is specific to a defined list of diseases and is based on actual expenses incurred, not a flat amount.
This is separate from Section 80D (renamed to Section 126). Section 80D covers health insurance premiums, and Section 80DD (renamed to Section 127), which covers disability-related dependent care rather than treatment for a specific illness.
What Is Section 80DDB?
Section 80DDB allows resident individuals and Hindu Undivided Families (HUFs) to claim a deduction for actual expenses incurred treating a specified disease, either for themselves or a dependent, spouse, children, parents, or siblings for individuals, any member for an HUF. Unlike Section 80DD, this deduction is capped at your real expenses, not a fixed amount, subject to the maximum limits below.
What Diseases Are Covered Under Section 80DDB?
It’s important to know about the full 80ddb deduction diseases list, since only a defined set of conditions under Rule 11DD qualify. It cannot be applied to general or chronic illness broadly.
- Neurological disorders with a disability level of 40% or more, including Dementia, Motor Neuron Disease, Parkinson’s Disease, Ataxia, Chorea, Aphasia, and Hemiballismus
- Malignant cancers (all types)
- Full-blown AIDS
- Chronic renal failure
- Hematological disorders, specifically Hemophilia and Thalassemia
Common conditions that do not qualify include diabetes and general stroke rehabilitation, since Section 80DDB covers a specific, defined list, not any serious or expensive illness.
Section 80DDB Deduction Limits
- ₹40,000, or the actual amount spent, whichever is lower, for individuals below 60
- ₹1,00,000, or the actual amount spent, whichever is lower, for senior and super senior citizens (60 and above)
The age that determines your limit is the age of the person receiving treatment, not the age of the taxpayer claiming the deduction. If you’re 35 and claiming for your 70-year-old father’s cancer treatment, the ₹1,00,000 limit applies, based on his age.
If you’ve received any reimbursement from insurance or your employer for the same treatment, that amount must be subtracted from your claim first. You cannot claim a deduction on an amount that’s already been reimbursed to you.
Who Can Claim Section 80DDB?
- Resident individuals, for expenses on their own treatment or that of a dependent spouse, child, parent, or sibling
- HUFs, for expenses on any dependent member
Non-resident Indians cannot claim this deduction; it’s restricted to Indian residents.
What Certificate Do You Need?
A specialist’s prescription is mandatory, and the specific specialist required depends on the disease:
- Neurological disorders: A Neurologist holding a Doctorate of Medicine (DM) in Neurology, or an equivalent qualification
- Malignant cancer: An Oncologist holding a DM in Oncology, or an equivalent qualification
- Chronic renal failure: A qualified urologist or nephrologist
- Hematological disorders: A qualified haematologist
- AIDS: A specialist qualified in immunology or an equivalent field
If treatment is provided at a government hospital, the certifying doctor doesn’t need to hold these specific super-specialisation degrees, a full-time specialist at that government hospital can certify the condition, along with the hospital’s name and address.
You don’t need to submit this certificate with your ITR filing, but keep it, along with your medical bills, on hand in case your return is selected for scrutiny.
Can You Claim Section 80DDB Alongside Other Deductions?
Yes. You can claim Section 80DDB and Section 80DD in the same year, since they cover different things, 80DD covers disability-related care generally, while 80DDB covers actual treatment costs for a specific listed disease. You can also claim Section 80D for health insurance premiums in the same year as either.
Is Section 80DDB Available Under the New Tax Regime?
No. Like most deductions under Chapter VI-A, Section 80DDB is available only under the Old Tax Regime.
Frequently Asked Questions
What diseases are covered under Section 80DDB?
Specified neurological disorders with 40% or more disability (including Parkinson’s, Dementia, and Motor Neuron Disease), malignant cancers, full-blown AIDS, chronic renal failure, and hematological disorders like Hemophilia and Thalassemia, as defined under Rule 11DD.
What is the maximum deduction under Section 80DDB?
₹40,000, or actual expenses if lower, for patients below 60. This rises to ₹1,00,000, or actual expenses if lower, for senior and super senior citizens. The limit is based on the patient’s age, not the taxpayer’s.
Is diabetes covered under Section 80DDB?
No. Section 80DDB covers only the specific diseases listed under Rule 11DD. Diabetes is not on this list.
Do I need a specialist certificate to claim Section 80DDB?
Yes. The required specialist depends on the disease, a Neurologist with a DM for neurological conditions, an Oncologist with a DM for cancer, and so on. If treatment was at a government hospital, a full-time specialist there can certify it without needing that specific super-specialisation.
Can I claim Section 80DDB if my treatment cost was reimbursed by insurance?
Only for the portion not reimbursed. Any amount already covered by insurance or your employer must be subtracted from your claim, you cannot claim a deduction on money you’ve already been reimbursed for.
Can I claim both Section 80DDB and Section 80DD in the same year?
Yes, provided you meet the eligibility criteria for each. They cover different things, disability-related dependent care under 80DD, and treatment costs for a specific listed disease under 80DDB.
Is Section 80DDB available if I choose the New Tax Regime?
No. This deduction is available only under the Old Tax Regime.
Last Updated on 26 minutes ago by Team Paisaseekho
