Complete List of 80DDB Deduction Diseases – Specified Diseases Under Section 80DDB Income Tax

80DDB Deduction Diseases list including but not limited to neurological disorders like Parkinson's disease and malignant cancers, It also covers chronic renal failure, hematological disorders, and various ailments requiring specific treatments like bone marrow transplant, neurosurgery, and more

80Ddb Deduction Diseases List

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:

CategoryEligible Diseases or Ailments
Neurological Diseases (Disability level of 40% and above)Dementia
Dystonia Musculorum Deformans
Motor Neuron Disease
Parkinson’s Disease
Malignant Cancers 
Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) 
Chronic Renal failure 
Hematological disordersHemophilia
80DDB Deduction Diseases List

Check out complete list of 80DDB Deduction Diseases at below link

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:

DiseasesPrescription issued by
Chronic Renal FailureNephrologist: DM or equally recognized degree
Urologist: MCh in Urology or equivalent degree
Full Blown Acquired Immuno Deficiency Syndrome (AIDS)Specialist: PG in general or internal medicine or equivalent degree
HemophiliaSpecialist: DM in Hematology or equally recognized degree
Hematological disordersSpecialist: DM in Hematology or equally recognized degree
ThalassemiaSpecialist: DM in Hematology or equally recognized degree
Malignant cancersOncologist: DM or equally recognized degree
Neurological disease: 40% and above disability – Ataxia, Aphasia, Chorea, Dementia, Dystonia musculorum deformans, Hemiballismus, Motor Neuron Disease, Parkinson’s diseaseNeurologist: Doctorate of Medicine (D.M.) in Neurology or any equivalent degree
Documents list for 80DDB Deduction Diseases

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 patientDeductible amount
Less than 60 years of ageRs. 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
Deductible amount for 80DDB Deduction Diseases

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