Section 80DDB Income Tax Dedction for Medical Treatment
Section 80DDB Income Tax Dedction for Medical Treatment as Amended by Finance act 2022, You aslo need to study Rule 11DD of Income tax rules
Sumamry of Section 80DDB Income Tax Act
- Section 80DDB of the Income Tax Act provides tax deductions to taxpayers for medical expenses incurred for the treatment of specified diseases for themselves or their dependents. ,
- The deduction is available for individuals and HUFs who have incurred medical expenses for the treatment of diseases specified in the Act, such as cancer, neurological diseases, chronic renal failure, and others. Refer Rule 11DD below for Specified Diseases.
- The deduction amount varies depending on the age of the person for whom the medical expenses are incurred. For individuals below 60 years of age, the deduction is up to Rs. 40,000 per year, and for senior citizens above 60 years of age, the deduction is up to Rs. 1,00,000 per year.
- To claim the deduction, taxpayers must obtain a certificate from a specialist doctor working in a government hospital or a government-approved hospital. The certificate must contain the name and age of the patient, the name of the disease, and the name and registration number of the doctor.
- It is important to note that the deduction is only available for expenses incurred on the treatment of specified diseases and not for routine medical expenses such as doctor consultation fees or general health check-ups.
- Taxpayers should also keep in mind that they cannot claim a deduction for medical expenses reimbursed by their employer or by an insurance company. The deduction is only available for medical expenses that have been actually incurred by the taxpayer.
Section 80DDB Income Tax Dedction for Medical Treatment
Deduction in respect of medical treatment, etc.
80DDB. Where an assessee who is resident in India has, during the previous year, actually paid any amount for the medical treatment of such disease or ailment as may be specified in the rules made in this behalf by the Board—
| (a) | for himself or a dependant, in case the assessee is an individual; or | |
| (b) | for any member of a Hindu undivided family, in case the assessee is a Hindu undivided family, |
the assessee shall be allowed a deduction of the amount actually paid or a sum of forty thousand rupees, whichever is less, in respect of that previous year in which such amount was actually paid :
[Provided that no such deduction shall be allowed unless the assessee obtains the prescription for such medical treatment from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist, as may be prescribed :]
Provided further that the deduction under this section shall be reduced by the amount received, if any, under an insurance from an insurer, or reimbursed by an employer, for the medical treatment of the person referred to in clause (a) or clause (b) :
Provided also that where the amount actually paid is in respect of the assessee or his dependant or any member of a Hindu undivided family of the assessee and who is a senior citizen, the provisions of this section shall have effect as if for the words “forty thousand rupees”, the words “[one hundred] thousand rupees” had been substituted :
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Explanation.—For the purposes of this section,—
| (i) | “dependant” means— |
| (a) | in the case of an individual, the spouse, children, parents, brothers and sisters of the individual or any of them, | |
| (b) | in the case of a Hindu undivided family, a member of the Hindu undivided family, |
| dependant wholly or mainly on such individual or Hindu undivided family for his support and maintenance; | ||
| (ii) | [***] | |
| (iii) | “insurer” shall have the meaning assigned to it in clause (9) of section 2 of the Insurance Act, 1938 (4 of 1938); | |
| (iv) | “senior citizen” means an individual resident in India who is of the age of [sixty years] or more at any time during the relevant previous year;] | |
| (v) | [***] |
Rule 11DD of Income tax Rules for Section 80DDB
[Specified diseases and ailments for the purpose of deduction under section 80DDB.
11DD. (1) For the purposes of section 80DDB, the following shall be the eligible diseases or ailments :
| (i) | Neurological Diseases where the disability level has been certified to be of 40% and above,— |
| (a) | Dementia; | |
| (b) | Dystonia Musculorum Deformans; | |
| (c) | Motor Neuron Disease; | |
| (d) | Ataxia; | |
| (e) | Chorea; | |
| (f) | Hemiballismus; | |
| (g) | Aphasia; | |
| (h) | Parkinsons Disease; |
| (ii) | Malignant Cancers; | |
| (iii) | Full Blown Acquired Immuno-Deficiency Syndrome (AIDS); | |
| (iv) | Chronic Renal failure; | |
| (v) | Hematological disorders: |
| (i) | Hemophilia; | |
| (ii) | Thalassaemia. |
[(2) The prescription in respect of the diseases or ailments specified in sub-rule (1) shall be issued by the following specialists:—
| (a) | for diseases or ailments mentioned in clause (i) of sub-rule (1) – a Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India; | |
| (b) | for diseases or ailments mentioned in clause (ii) of sub-rule (1) – an Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology or any equivalent degree which is recognised by the Medical Council of India; | |
| (c) | for diseases or ailments mentioned in clause (iii) of sub-rule (1) – any specialist having a post-graduate degree in General or Internal Medicine, or any equivalent degree which is recognised by the Medical Council of India; | |
| (d) | for diseases or ailments mentioned in clause (iv) of sub-rule (1) – a Nephrologist having a Doctorate of Medicine (D.M.) degree in Nephrology or a Urologist having a Master of Chirurgiae (M.Ch.) degree in Urology or any equivalent degree, which is recognised by the Medical Council of India; | |
| (e) | for diseases or ailments mentioned in clause (v) of sub-rule (1) – a specialist having a Doctorate of Medicine (D.M.) degree in Hematology or any equivalent degree, which is recognised by the Medical Council of India: |
Provided that where in respect of any diseases or ailments specified in sub-rule (1), the patient is receiving the treatment in a Government hospital, the prescription may be issued by any specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine or any equivalent degree, which is recognised by the Medical Council of India.
(3) The prescription referred to in sub-rule (2) shall contain the name and age of the patient, name of the disease or ailment along with the name, address, registration number and the qualification of the specialist issuing the prescription:
Provided that where the patient is receiving the treatment in a Government hospital, such prescription shall also contain the name and address of the Government hospital.]]
Section 80DDB in hindi Translation
चिकित्सा उपचार आदि के संबंध में कटौती
80DDB। जहां एक निर्धारिती जो भारत में निवासी है, ने पिछले वर्ष के दौरान वास्तव में इस तरह की बीमारी या बीमारी के चिकित्सा उपचार के लिए किसी भी राशि का भुगतान किया है, जैसा कि बोर्ड द्वारा इस संबंध में बनाए गए नियमों में निर्दिष्ट किया जा सकता है—
(ए) स्वयं या आश्रित के लिए, यदि निर्धारिती एक व्यक्ति है; या
(बी) एक हिंदू अविभाजित परिवार के किसी भी सदस्य के लिए, यदि निर्धारिती एक हिंदू अविभाजित परिवार है,
निर्धारिती को वास्तव में भुगतान की गई राशि या चालीस हजार रुपये की राशि, जो भी कम हो, उस पिछले वर्ष के संबंध में कटौती की अनुमति दी जाएगी जिसमें ऐसी राशि वास्तव में भुगतान की गई थी:
[बशर्ते कि इस तरह की कटौती की अनुमति तब तक नहीं दी जाएगी जब तक कि निर्धारिती किसी न्यूरोलॉजिस्ट, ऑन्कोलॉजिस्ट, यूरोलॉजिस्ट, हेमेटोलॉजिस्ट, इम्यूनोलॉजिस्ट या ऐसे अन्य विशेषज्ञ से इस तरह के चिकित्सा उपचार के लिए नुस्खे प्राप्त नहीं करता है, जैसा कि निर्धारित किया जा सकता है:]
बशर्ते आगे कि इस धारा के तहत कटौती को बीमाकर्ता से बीमा के तहत प्राप्त राशि, यदि कोई हो, या किसी नियोक्ता द्वारा प्रतिपूर्ति की गई राशि से कम किया जाएगा, जो खंड (ए) या खंड (बी) में निर्दिष्ट व्यक्ति के चिकित्सा उपचार के लिए है। ) :
बशर्ते यह भी कि जहां वास्तव में भुगतान की गई राशि निर्धारिती या उसके आश्रित या निर्धारिती के हिंदू अविभाजित परिवार के किसी सदस्य के संबंध में है और जो एक वरिष्ठ नागरिक है, इस खंड के प्रावधान प्रभावी होंगे जैसे कि "चालीस" शब्दों के लिए हजार रुपए", शब्द "[एक सौ] हजार रुपए" को प्रतिस्थापित किया गया था:
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स्पष्टीकरण.—इस धारा के प्रयोजनों के लिए,—
(i) "आश्रित" का अर्थ है-
(ए) किसी व्यक्ति के पति या पत्नी, बच्चों, माता-पिता, भाइयों और बहनों या उनमें से किसी के मामले में,
(बी) एक हिंदू अविभाजित परिवार के मामले में, हिंदू अविभाजित परिवार का एक सदस्य,
अपने समर्थन और रखरखाव के लिए ऐसे व्यक्ति या हिंदू अविभाजित परिवार पर पूर्ण रूप से या मुख्य रूप से आश्रित;
(ii) [***]
(iii) "बीमाकर्ता" का अर्थ बीमा अधिनियम, 1938 (1938 का 4) की धारा 2 के खंड (9) में दिया गया अर्थ होगा;
(iv) "वरिष्ठ नागरिक" का अर्थ भारत में रहने वाला एक व्यक्ति है जो प्रासंगिक पिछले वर्ष के दौरान किसी भी समय [साठ वर्ष] या उससे अधिक आयु का है;]
(वी)
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for more you can visit Income tax department website click hereRelated Topics
Section 80D of Income tax Act 1961 : Deduction in respect of health insurance premia.
Section 80G Income Tax Act : Deduction for donations to certain funds, charitable institutions, etc.
Section 80EEA : Deduction for interest on loan taken for residential house property.
Section 80PA : Deduction in respect of certain income of Producer Companies
Section 80TTA Deduction of Income Tax : Saving Bank Interest Income
Section 80EE of Income Tax Act : Deduction of House Loan Interest
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