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.