Section 80DDB

Deduction in respect of medical treatment, etc.

  1. Eligibility –
    • The Assessee should be a resident in India, during the previous year.
    • The Assessee should be Individual or HUF.
    • The Deduction is available to an Assessee for incurring medical expenditure on himself or a dependent.
  2. Payments qualifying for deduction –
    • Any Amount actually paid by the Assessee for the medical treatment of the disease or ailment as specified by the board for himself or a dependent.
    • In case the Assessee is an individual the deduction is available to himself or dependent.
    • In case the Assessee is an HUF the deduction is available for himself or any of its members.
  3. Quantum of deduction –
    • The amount of deduction under this section is the amount actually paid or 40,000/- whichever is lower, in respect of that previous year in which that amount was actually paid.
    • In case the amount is paid in respect of the senior citizen*, then the amount of deduction is the amount actually paid or 1,00,000/- whichever is lower
  4. Condition-
    No such deduction is allowed until and unless the Assessee obtains the prescription for such medical treatment from a neurologist, or oncologist, an urologist or such other specialist, as may be prescribed

Note :

  • The deduction under this section shell be reduced by the amount received, if any, under reimbursed from an employer, or Insurance received from an insurer, for the medical treatment of the Assessee or a dependent
  • Senior Citizen means a resident individual of age 60 years or more at any time during the relevant previous year

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