Deduction for Specified Disease (Section 80DDB)

Sanjay/ January 6, 2022/ Uncategorised


Who can avail of Deductions Under Section 80DDB?

Tax deductions under Section 80DDB is only applicable to the following:

  • All individuals
  • Hindu Undivided Families (HUFs)

Extent of Deduction that can be claimed under Section 80DDB

Deductions totaling to the following amounts can be claimed under Section 80DDB according to the following assessment years:

For the Assessment Year 2019-2020 & onwords

  • The actual amount paid for medical treatment or Rs 40,000, whichever is lower
  • Senior citizens aged between 60 years to 80 years can claim deduction either for the actual amount paid for the medical treatment, or Rs.1 lakh, whichever is lower.
  • Senior citizens aged above 80 years can claim deduction either for the actual amount paid for the medical treatment, or Rs.1 lakh, whichever is lower.

Diseases or Medical Ailments specified under Section 80DDB

Section 80DDB specifies the following medical ailments and diseases for which tax deductions can be availed:

  • Diseases that are neurological in nature such as:
    • Ataxia
    • Dementia
    • Aphasia
    • Dystonia Musculo rum Deformans
    • Hemiballismus
    • Parkinson’s Disease
    • Chorea
    • Motor Neuron Disease
  • Chronic Renal Failure
  • Malignant Cancers
  • Hematological Disorders such as:
    • Thalassemia
    • Hemophilia
  • Full Blown Acquired Immuno-Deficiency Syndrome (AIDS)

Acquisition of Certificate of the Disease

In order for an individual to be eligible for tax deduction under Section 80DDB, he or she must acquire a certificate of the disease.

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