Details of deduction allowed under section 80DDB
Taxpayers who have dependants with specified diseases write to us to ask how to get a certificate for claiming deduction under section 80DDB in their income tax return. The income tax department has recently released a notification for this purpose.
Deduction under section 80DDB is allowed for medical treatment of a dependant who is suffering from a specified disease (listed in the table above).
- Can be claimed by an Individual or HUF
- Allowed to Resident Indians
- When taxpayer has spent money on treatment of the dependant
- Dependant shall mean spouse, children, parents and siblings
- In case the dependant is insured and some payment is also received from insurer or reimbursed from employer -> such insurance or reimbursement received shall be subtracted from the deduction.
Amount allowed as a deduction
For FY 2014-15 (assessment year 2015-16)
- 40,000/- or the amount actually paid, whichever is less.
- In case of senior citizen Rs 60,000 or amount actually paid, whichever is less.
For FY 2015-16 (assessment year 2016-17)
- 40,000/- or the amount actually paid, whichever is less.
- In case of senior citizen Rs 60,000 or amount actually paid, whichever is less.
- For very senior citizens Rs 80,000 is the maximum deduction that can be claimed.
Details of deduction allowed under section 80DDB

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