80DDB Deduction Diseases List: The 80DDB deduction, also known as Section 80DDB of the Indian Income Tax Act, pertains to tax benefits for expenses incurred on specific medical treatments of certain diseases. This provision allows eligible taxpayers to claim deductions for the medical expenses incurred on themselves, their spouse, children, or dependent parents, subject to certain conditions.
To claim the deduction, taxpayers need to submit relevant medical certificates and prescriptions from a specialist doctor. The amount of deduction permissible varies depending on the age of the patient and other factors. It’s essential for taxpayers to be aware of the diseases covered under 80DDB to avail of this tax benefit, as it can provide significant relief from the financial burden of expensive medical treatments
80DDB Deduction Diseases List
Medical Treatments allowed under section 80ddb
The diseases or ailments eligible for the purposes of section 80DDB are as follows:
| Category | Eligible Diseases or Ailments |
|---|---|
| Neurological Diseases (Disability level of 40% and above) | Dementia |
| Dystonia Musculorum Deformans | |
| Motor Neuron Disease | |
| Ataxia | |
| Chorea | |
| Hemiballismus | |
| Aphasia | |
| Parkinson’s Disease | |
| Malignant Cancers | |
| Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) | |
| Chronic Renal failure | |
| Hematological disorders | Hemophilia |
| Thalassaemia |
Check out complete list of 80DDB Deduction Diseases at below link
https://incometaxindia.gov.in/Rules/Income-Tax%2520Rules/103120000000007232.htm
List of Documents Required to Avail Tax Deduction under Section 80DDB
Prescriptions are essential to claim tax deductions under Section 80DDB. Below are the required prescriptions for beneficiaries with specific diseases:
| Diseases | Prescription issued by |
|---|---|
| Chronic Renal Failure | Nephrologist: DM or equally recognized degree Or Urologist: MCh in Urology or equivalent degree |
| Full Blown Acquired Immuno Deficiency Syndrome (AIDS) | Specialist: PG in general or internal medicine or equivalent degree |
| Hemophilia | Specialist: DM in Hematology or equally recognized degree |
| Hematological disorders | Specialist: DM in Hematology or equally recognized degree |
| Thalassemia | Specialist: DM in Hematology or equally recognized degree |
| Malignant cancers | Oncologist: DM or equally recognized degree |
| Neurological disease: 40% and above disability – Ataxia, Aphasia, Chorea, Dementia, Dystonia musculorum deformans, Hemiballismus, Motor Neuron Disease, Parkinson’s disease | Neurologist: Doctorate of Medicine (D.M.) in Neurology or any equivalent degree |
Deduction List Under Section 80DDB
Depending on the patient’s age, individuals can claim a deductible amount under section 80DDB. When the medical expenses are incurred for a dependent, an individual, or a member of a Hindu Undivided Family (HUF), the deductible amount is limited to either the actual amount paid or Rs. 40,000, whichever is lower.
A senior citizen is defined as an Indian resident who has attained the age of 60 years or more at any time during the previous year. On the other hand, a super senior citizen refers to a resident of India who has reached the age of 80 years or more at any time during the previous year. The table below outlines the deductible amount that can be claimed under section 80DDB:
| Age of the patient | Deductible amount |
|---|---|
| Less than 60 years of age | Rs. 40,000 or the actual medical expense, whichever is lower |
| Senior citizen (60 years and more) | Rs. 1,00,000 or the actual medical expense, whichever is lower |
| Super senior citizen (80 years and more) | Rs. 1,00,000 or the actual medical expense, whichever is lower |
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