Details on Section 80D, 80DD and 80DDB
Another post from the Suggest a Topic page, and this one is actually written by my CA friend Gurpreet Singh. We’re trying to collaborate and see if he can answer some of the taxation related questions here on OneMint, and write some articles on tax as well.
Details of Section 80D
Any amount paid by an Individual or HUF to an Insurance company as Medical Insurance Premium i.e. premium paid in respect of Mediclaim Policy can be claimed as deduction under section 80D.
Note: Life Insurance Premium is NOT covered under this category.
Important points:
- Premium paid should be in respect of Mediclaim Insurance policy.
- The deduction is also available when the Taxpayer makes any contribution towards Central Government Health Scheme.
- Deduction is available only to Individuals and HUFs (Hindu Undivided Family). Corporates or Partnership firms cannot claim this deduction.
- Deduction is not allowed when the premium is paid by cash. In other words, the deduction will be allowed when the premium is paid by modes other than cash i.e. cheque or DD.
- Deduction is allowed in respect of following persons:
| Taxpayer | Insured Person |
| Individual | On the health of taxpayer himself/herself, spouse, parents, dependent children of taxpayer |
| Hindu Undivided Family (HUF) | On the health of any of the member of the family |
Amount exempted under Section 80D
Least of the following is allowed to be deducted from Gross Total Income of the Taxpayer for 80D:
a. Actual Mediclaim Insurance Premium paid
b. Rs. 15,000
In case the Mediclaim Insurance Premium paid is for a Senior Citizen (person above 65 years), least of the following is allowed as deduction :
a. Actual Mediclaim Insurance Premium paid
b. Rs. 20,000
Details on Section 80DD
This is a deduction in respect of maintenance including medical treatment of handicapped dependent that is a person with a disability.
It is available to individuals and HUFs (Hindu Undivided Families).
In the case of an individual the deduction is available to spouse, children, parents brothers or sisters of the individual.
In the case of HUF the deduction is available to any member of the HUF.
The second condition is that the disabled person should be wholly or mainly dependent on the person seeking the deduction for their support and maintenance.
The dependent should have a disability of at least 40%, and for claiming the deduction the assessee has to furnish a copy of certificate issued by the medical authority
There are two ways in which the expenses could have been incurred:
| Option 1 | Option 2 |
| The taxpayer has incurred an expenditure for the medical treatment, training, nursing and rehabilitation of the dependent | The taxpayer has paid/deposited under any scheme framed in this behalf by the LIC or any other insurer or the administrator or specified company and approved by the Board in this behalf, for the support/maintenance of the dependent |
Amount of deduction eligible under Section 80DD:
1. Fixed deduction of Rs 50,000/- is allowed irrespective of amounts incurred in Option 1/2
2. Deduction of Rs. 1,00,000/- is allowed in case where the dependent has the disability of more than 80%
If the dependent predeceases the Individual/HUF, an amount equal to the amount paid shall be deemed to be the income of the individual/HUF and will be chargeable to tax
Details on Section 80DDB
This deduction is in respect of medical treatment of a specified disease or ailment as prescribed by the Board.
80DDB deductions are also available to individuals or HUFs and are available for expenditure incurred in respect of assessee himself or his dependent spouse, children, parents, brothers/sisters.
In order to get 80DDB deduction the assessee has to submit a certificate in the prescribed form from a neurologist, oncologist, urologist, haemotologist, immunologist or such other specialist as prescribed working in a government hospital.
Amount of Deduction under 80DDB:
Actual amount paid or Rs 40,000/-, whichever is lower
In case the amount incurred is in respect of a person who is a Senior citizen then:
Actual amount paid or Rs 60,000/-, whichever is lower
These were some details on Section 80D, 80DD and 80DDB, and feel free to ask any questions and I’ll try to answer them here.
Hi,
Would really appreciate it if you can describe this
http://timesofindia.indiatimes.com/business/india-business/SBI-to-offer-15-year-retail-bonds-at-995/articleshow/7498122.cms
Thanks,
hi good morning inrespect where as 80d is claimed and
can i claim 80ddb also
can i claim 80d and also 80ddb
Heart surgery patient is eligible under section 80ddb
Whether diabeties is covered under 80DDB(b) Sr citizen
the link you’ve send, describes a move which SBI is taking to raise funds by means of issuing long term bonds. Rate of interest which they are offerring, seems to be quite good. For e.g take the 10 year bond offerring 9.75% rate of interet. It means that if you invest Rs 100 today, you’ll be getting roughly Rs 253 at the end of 10 years. My concern as of now is, what is the lock-in period and what will be the tax implications of these bonds. I hope I’ve clarified some points, let me know, if you want some more details around it.
Manshu,
Thanks a lot for bringing up this topic; this is something I’ve been trying to get an answer for, for sometime.
I’ve a family health insurance from Star Health and the annual premium is around Rs. 2k for a 1 lac cover. Now, my accountant told me that if one shows medical bills that you’ve incurred for the year for either self or family, it can be claimed as medical reimbursement upto Rs. 15k — he said you can bring in medical shop bills, hospital bills etc.
From the above article, I am inferring that you can either claim a health policy or it should be medical reimbursement and cannot club both. If it is right, I think it is better for me to show medical reimbursement bills alone for this assessment year as that is close to Rs. 10k vs. Rs. 2k med insurance premium.
So, am I right to not show my med ins premium (technically, hide it) and show med reimbursement bills alone and claim more benefit?? Or can i club both? Pls HELP!
I’ll let Gurpreet answer that Krish.
Krish,
you can claim both of the following :
1. Mediclaim insurance paid (upto the limits defined above in section 80D)
2. Medical bills for, medicines, vaccination, any medical treatments done (upto Rs 15,000 annually)
These 2 cannot be clubbed. The second one, will be shown as a deduction from your Salary, whereas the first one, is shown as a deduction from your Total taxable income
Thanks Gurpreet for answering my query. Relieved to know that both can be claimed separately 🙂
While Gurpreet has answered this Krish – I’d strongly recommend hiring a CA when you’re doing your taxes because it’s such a complicated subject, and something that’s true in one situation might not be true in another, so it’s best to rely on professional advice that’s given to you after someone has spent time looking at your specific situation.
Hi,
I have a query continuation to Krish’s query:
As you said, I can claim both of the following :
1. Mediclaim insurance paid (upto the limits defined above in section 80D) i.e., 35,000 max
2. Medical bills for, medicines, vaccination, any medical treatments done (upto Rs 15,000 annually)
These 2 cannot be clubbed. The second one, will be shown as a deduction from your Salary, whereas the first one, is shown as a deduction from your Total taxable income
I am n’t sure but i heard that, apart of the above 2, i can avail the following
3. Any medical(hospital) expenses like (operations etc) held can be deducted from Total taxable income until certain amount (?) .
Please give more details on this 3 point
thanks in advance
Raghava
Hi Gurpreet,
Under medical bills, they can be for any dependent like spouse, children and parents or assessee or for only disabled dependent?
Under which section we must fill these medical bills in ITR IV? Receipts from Private hospital treatment and medicine purchase bills from medical shop can be included for deduction? What are the receipts or form like 10I to be submitted?
I’m paying house rent, shall I claim it for deduction? Do I need to sbmit form 10BA alone or should I furnish the receipts from owner?
Your help will be greatly appreciated.
Can under section 80dd and 80ddB bothbe claimed if the dependent is suffering from chronic disease as well as physically handicapt
Gurpreet another question via email:
In case of Section 80 D: If a family has elderly parent (single/ both), then does it mean that the total rebatable amount is 15K + 20K = 35K
yes Manshu, this is correct. Total rebatable amount will be Rs. 35,000 max
Hi,
I have some thing silly to ask, but couldn’t get a proper answer from any one.
Suppose, I have take up two mediclaim policies from two different companies of cover upto 1lacs.
Q1) If in future , if I happen to spend Rs.60,000 on my treatment. Then can I ask both the companies to pay me Rs.60,000 separately, meaning I get 1.2 lacs on medical expense of Rs.60,000 only.
Q2) If I spend 1.75 lacs on my treatment in future, then can I ask for 1lac claim from the first company and 75,000 from the second company or any possible combinations which adds upto 1.75 lacs.
You cannot make profits out of your insurance 🙂
Its just for your insurance and its meant to be that way.
And you need to submit original documents all the time to the insurer and its a great hassle process all the way. Now to your questions.
Q1) If you want to get the rebate for Rs. 60000, only from one insurer, you can get it from only one insurer right away. But if you insist on getting it from both of them, you have to give TPA (Third party Administrator related to insurer) and the ID card of insurer to the hospital of both the insurance companies and say that you have total 2Lakh coverage. Thus, your Rs.60000 will be split across between your insurers and you need to submit the original bills in any case.
Q2) The same will be applicable here as well.
Regards,
Manickkam.
EXPLANATION TO SECTION 80D
FAMILY & ANNUAL PREMIUMS
MR. A – RS. 7000/-
MRS. A – RS. 8000/-
CHILD (DEPENDENT) – RS. 4000/-
TOTAL – RS. 19000/-
MAX DEDUCTION = RS. 15000/-
NOW, LETS SAY
MR. A’S FATHER (67 YEARS) – RS. 30000/-
MR. A’S MOTHER – RS. 40000/-
OUT OF THIS MR. A PAYS
FOR FATHER – RS. 11000/-
FOR MOTHER – RS. 20000/-
TOTAL – RS. 31000/-
THEREFORE, MAX. DEDUCTION IN RESPECT OF PARENTS AVAILABLE TO MR. A = RS. 20000/- (EVEN IF ONE OF THE PARENTS IS SENIOR, RS. 20000/- LIMIT APPLICABLE)
TOTAL DEDUCTION AVAILABLE TO MR. A = RS. 35000/- (15000/- FOR OWN FAMILY + 20000/- FOR PARENTS)
________________
WE HAVE TO ANTICIPATE HERE THAT BALANCE PREMIUM IS PAID BY MR. A’S FATHER;
MOTHER + FATHER = SEPARATE FAMILY
THEREFORE, PREMIUM PAID BY MR. A’S FATHER
SELF – RS. 19000/- (30000 – 11000)
WIFE – RS. 20000/- (40000 – 20000)
TOTAL – RS. 39000/-
THEREFORE DEDUCTION AVAILABLE TO MR. A’S FATHER SEPARATELY = RS. 20000/-
NOTE: IN THE SAME ILLUSTRATION ABOVE, IF MR. A’S PARENTS ARE NON-RESIDENT (SAY LIVE IN AMERICA), EVEN IF THEY ARE SENIOR CITIZENS – MAX. DEDUCTION AVAILABLE IS RS. 15000/-.
THEREFORE TOTAL BENEFIT IN SUCH A CASE WOULD BE LIMITED TO RS. 30000/- ONLY.
Thanks Rahul – I take it you are a CA as well, or studying to be one?
Oh Thanks for the complement, but its nothing like that.
Its very important to disclose the investment if you are a salaried employee and follow it to have a proper cashflow all through the year.
If you are a businessman, it would still help to plan for yourself.
Please see this for further details for available options,
http://manickkam.blogspot.com/2011/04/disclose-investments-for-this-fy.html
Regards,
Manickkam.
Hi,
Could anyone clarify the section 80 D deduction,
Please find my assumption below and clear my confusion with actual details, please,
(1)
I can avail upto
for myself: 15,000
for spouse: 15,000
for Daughter: 15,000
for my Dad (senior Citizen): 20,000
for my Mummy (senior Citizen): 20,000
TOTAL: 85,000
(2)
I can avail upto
for myself + Spouse + Daughter: 15,000
for my Dad (senior Citizen) + Mummy (senior Citizen): 20,000
TOTAL: 35,000
thanks in advance
Hi Raghav
Hi Raghava, ur 2nd assumption is correct.
Thanks & Regards,
Gurpreet
Hi,
I wanted to know if there are any documents required to be sent along with the ITR-V, if we are claiming 80DD deductions? if yes, what are those…?
Because Rule 12 clearly states that return of income shall not be accompanied by any document or copy, but 80DD states to furnish a copy of the certificate issued by the medical authority.
Hi Anjali,
Plz go to the link (http://incometaxindia.gov.in/allforms.asp) and search for section 80DD. U’ll get the certificate there. If not, plz let me know.
Thanks & Regards,
gurpreet
Hi,
Suppose A has one mediclaim/health insurance policy for which he is paying around
Rs 15000/- PA. He is taking rebate under section 80D against this.
His mother (68 yrs) is suffering from some disease(eligible for 80DBB) and got hospitalised for 2 days and as per the policy he has claimed the amount of Rs. 25000/- .
Now the question is while filing ITR, does Mr A is aligible to take rebate under 80 D and also under 80DBB?
if lets say A’s total income is 6.5 lakhs and after deducting 1 lakhs 80c ,15000 for 80D
the taxable income would be Rs.535000.
How much rebate Mr. A can get under 80DBB?what will be the calculation ?
What all document required for 80DBB?
Thanks,
Vin
Hi Vin,
u’ve done the calculations correctly…for Sec 80DDB the max amount that can be claimed as deduction is 40000 or 60000 ( as explained above)…For documentation purposes :
In order to get 80DDB deduction the assessee has to submit a certificate in the prescribed form from a neurologist, oncologist, urologist, haemotologist, immunologist or such other specialist as prescribed working in a government hospital.
Plz go to the link (http://incometaxindia.gov.in/allforms.asp) and search for section 80DDB. U’ll get the certificate there. If not, plz let me know.
Hope, ur query is solved now…let me know if u need further info…
thanks & regards,
gurpreet
Hi Gurpreet,
Thanks for your reply…one more query I have on this…as you say for Sec 80DDB the max amount that can be claimed as deduction is 40000 or 60000 ..
so in my example (if lets say A’s total income is 6.5 lakhs and after deducting 1 lakhs 80c ,15000 for 80D the taxable income would be Rs.535000. )
Mr. A can claim up to 60000 under sec 80DBB…or 60000(sec 80DBB)-15000(80D)-25000(settled insurance comp.), which is equals to 20000.
Or can claim up to 60000 ….or any other calculation for this?
Thanks,
Vin
Vin,
Total Income 650000
less 80C 100000
less 80d for mediclaim insurance premium paid (max 15000) 15000
less 80ddb (60000 or actul exp, whichever is less)
i hope this answers ur query
regards,
gurpreet
Hi Gurpreet,
In addition to situation above.. i wanted to clarify one thing.. you said that under 80ddb, 60k or less exp can be availed but if i have taken an insurance for my parents then that amount must have been paid by the insurance company and not by me.still can i claim that amount in my deductions??
Hi,
I have a query continuation to Krish’s query:
As you said, I can claim both of the following :
1. Mediclaim insurance paid (upto the limits defined above in section 80D) i.e., 35,000 max
2. Medical bills for, medicines, vaccination, any medical treatments done (upto Rs 15,000 annually)
These 2 cannot be clubbed. The second one, will be shown as a deduction from your Salary, whereas the first one, is shown as a deduction from your Total taxable income
I am n’t sure but i heard that, apart of the above 2, i can avail the following
3. Any medical(hospital) expenses like (operations etc) held can be deducted from Total taxable income until certain amount (?) .
Please give more details on this 3 point
thanks in advance
Raghava
Raghava,
For point 3 there is no deduction available…However Section 80DDB can be read as mentioned above, as it covers that medical expenses incurred on certain specified diseases can be claimed as deduction.
Thanks & Regards,
gurpreet
Wanted to know if one can clain Sec 80 DDB & 80 DD together.
Hi Ranjith,
one can claim both the deductions simlutaneously
thanks & regards,
gurpreet
please sent me form for medical certificate which can be used for income tax relaxation under sec. 80DD
thanking you
Hi Nooruthu,
You can find the relevant form in the following link:
http://incometaxindia.gov.in/allforms.asp
Thanks & Regards,
Gurpreet
Hi Gurpreet,
I am Veera working for one of the software IT firms. I have a doubt regarding the tax claiming process and i asked many people to clear my doubt but no one has explained me clearly. The below is my question.
My family consists of my Father, my mother, my self and myAunt (my father’s younger sister she is physically dissabled).
1. Does my Aunt comes as my dependent or not ?
2. As part of my employment my family will be having health insurance and hospitalization coverage. Can i also include my Aunt into the health coverage scheme ? does hospitalization also gets covered for her ?
3. How to know all these details related to these health coverages and schemes and Tax claimings related to these issues ?
Please help me to find a way.
Thanks
Veera
Hi Veera,
Following r my answers :
1. Unfortunately your Aunt won’t be regarded as dependant upon you. (see the dependant details as mentioned above in the article)
2. For including your Aunt in the hospitalisation coverage you’ll need to confirm this with ur HR, as this facility you’re awailing from your Co.
3. You can visit the Income tax website or you can ask me, if you need any help, as I’m a CA. I’ll try to resolve as many queries as you ask, or at least I’ll let you know the source from where to get the relevant info.
Thanks & Regards,
Gurpreet
Hi Gurpreet,
I have a similar situation what Veera describes. The one major/minor difference is that my aunt (Dad’s younger sister) is mentally handicap.
One doubt which I have is that can I claim the deduction under 80DD in HUF (Hindu undivided family).
I know individually I will not be able to claim the benefit.
Thanks
[email protected]
Hi Rahul,
If your Aunt is a part of HUF then you can claim the deduction, otherwise not.
Thanks & Regards,
Gurpreet
I have a mediclame policy. As per this policy Rs 2500 or 10% of clame amount, which ever is higher, will be co-pay. It has to be borne me. I am going to clame for Rs 4000/- out of which Rs 2500/- be co-pay and insurer will pay me just Rs 1500/-. My question is that can I get 80D benifit on this co-pay i.e. Rs 2500/-? If yes, how can I get this benifit? Insurer will not return the original bills back. What will be the proof ?
Hi Kiran,
As per Section 80D, the insurance premium for your Mediclaim policy can be claimed as deduction and not the amount of expenditure. So, whatever you paid to the ins co will be claimed as deduction. now whatever you claim with ins co, will not be considered for tax purposes.
Thanks & Regards,
Gurpreet
Hi Gurpreet,
Just a naive question.. u have clarified this in examples in ur post but just wanted to confirm..
Section 80 d tax benefits are over and above section 80c benefits of 1 lac?
i can claim tax benefit of 1 lac (80C) plus mediclaim insurance of 15k(80D) or which ever is the limit. in this case total deduction of 1.15 lacs?
Hi Shankar,
Your’re right….the total deduction will be Rs.1.15 lacs
Thanks & Regards,
Gurpreet
Thanks for confimring Gurpreet.
I have one more doubt.if you could please clarify that also.under 80ddb, 60k or less exp can be availed but if i have taken an insurance for my parents then that amount must have been paid by the insurance company and not by me.still can i claim that amount in my deductions??
Hi Shankar,
You won’t be getting deduction in that case (it will be giving double benefit to u…)
Thanks & Regards,
Gurpreet
I am a salaried person & my father is disabled & paralysed since 2-3 years. His one side is paralysed & one leg & one hand doen not work. So he is all dependent upon my family only. I am the only person in my family to earn money. I spend Rs 11000/0 PM for my family which include maintance & medicines also. I want to know how can I claim the deduction under 80DD. I’ll have to furnish Form 10IA. But apart from the Form 10IA do I need to furnish any bills cause we do not have any bills to produce. I just transfer money to my fathers account every month for my families maintanance & medicines(Ayurvedic, for which we dont get any bills). Pls let me know if I can get the deductions without any Bills?
Hi Anish,
This is what a circular from IT says;
“It would be sufficient if the employee furnishes a medical certificate from a Government hospital and a declaration in writing duly signed by the claimant certifying the actual amount of expenditure on account of medical treatment (including nursing) training and rehabilitation of the handiÂcapped dependant and receipt/acknowledgement for the amount paid or deposited in the specified schemes of LIC or UTI. Therefore, DDOs may not insist upon production of vouchers/bills by the employees for having incurred expenditure on medical treatment of their handicapped dependants for allowing the deduction under section 80DD for the purpose of computing tax deductible at source.”
I hope this answer your queries…
I could see that only when the patient is disabled, then bills are not required. What if ayurvedic treatment is taken for some illness? Can we claim that under 80-D? what documents we need to produce?
Hi,
I want to know in which I should invest to get benifit under sections:
1. 80DD
2. 80CCF
3. 80D
4.80U
5.80DDB
6. 80E
Please suggest.
Hi JR,
From investment point of view: 80CCF is the only section which relates to investment purposes..
Thanks & regards,
Gurpreet
Hi,
Do we have to submit medical bills for claiming a rebate under sec 80DDB?
Yes, I believe we do.
Hi,
My mother has multi organ disfunctioning due to accidental consumption of poison, and she was expired in Sep, 2011 in hospital. Will I be eligible for tax excemption under 80DD?
If yes, what all documents do I need to produce to IT department.
Please let me know if you need more details.
I’m sorry to hear about that but I’m afraid I don’t know enough about this to tell you what to do.
Hi Venkat,
Sorry to hear about ur Mom..
If u go through the points which I’ve mentioned under section 80DD (pls see the last point), if the dependant dies before the individual then whatever deduction u claimed earlier, will become ur income and u’ll no longer be able to avail that deduction rather ur income will be increased with that amount that was claimed as deduction..
Thanks & Regards,
Gurpreet
Hi Gurpreet,
I am having a little query….
I am paying medical insurance for my father, mother and my sister. But the insured name is my father name and I want to show this medical insurance under 80D under my deduction. The payment of this medical insurance is paid by me only through check. My parents are below under 60 age and my father is self employed. Pls let me know.
Hi Deepak,
If you are the proposer in the policy and paying the premium, you can very well claim the tax benefit.
However the problem will come if its a family floater covering all three.Since It is difficult to bifurcate the premium in a floater and you cannot claim on your sister policy, it then relies on the IT officer to assess the case.
I have littele query..
I have Medical treatment expenceses about 150000/- it will in relief in sec 80DDB
how much amount will be deducted for income tax relief and medical bill will submit them..
Hi Jayesh,
The amount that will be allowed as deduction will be Rs40,000/-, however if the amount is spent for a senior citizen the deduction will be Rs60,000/-.
Thanks & Regards,
Gurpreet
HOW MANY DEPENDET FAMILY MEMBERS BENIFIT UNDER 😯 D HANDICAPED. MY DOUGHTER AND MOTHER IS DEPENDET ON ME,SHE IS HANDICAPRED ABOVE 40%.
Hi Jatinder,
I believe you’re asking about Sec 80DD. in that, you can claim the deduction for more than 1 person, provided they are dependent upon you and are related to you, as per the provisions given above.
Thanks & Regards,
Gurpreet
Hi Gurpreet,
Thanks for the reply in terms of number of disabled dependents cover under section 80DD.
I am working with a software firm and I have two disabled dependents, wife(housewife) and brother(student). Both are having 40% disability certificate issued by competent medical authority & both depends on me. Payroll vendor of my company told me that they consider only one dependent under section 80DD. I have been claiming this benefit since last couple of years and did not face any issue as such.
Is there any authenticated reference you could give me about number of dependents under section 80DD? Really appreciate your help if you could provide me any IncomeTax/other relevent link/pointer.
Thanks,
Prashant
Hi all,
I recently spent about 20 thousands on my father’s(dependant) medical treatment.
Treatment was related to spinal (orthopedic) so can i get tax benefit under 80ddb?
I also spent about 5 thousands on my son’s normal medical expences. Can it also be included under 80ddb?
Can medicine bills be used for tax deduction under 80ddb or other related section?
Thanks
Riken
Hi,
I have a family flouter ploicy and a super top policy for myself, spouse and kid and the premiums are 9000 and 5000 repectively.
I have a seperate flouter policy for my parents who are below 65 years and the premium on this policy is 19000.
Can I claim for 9000 + 5000 + 15000 = 29000?
or would it be only 9000 + 15000 = 24000?
Primarily the question is.,
can I club the premium for the super top policy and family flouter policy apart from the premium paid for parent’s flouter policy when claiming exemption under 80D?
Thanks and Regards
RK,
Yes you can claim Super Top Up policy premium for 80D deduction.
My family consists of my mother, myself , my elder brother (who is Cerebal Palasy, 70 % permanent disable) and he is fully dependent on me.
My Mother is also getting family pension of Rs. 3500/-P.M.
Can I can Claim tax deduction under 80dd for the amount spent for his rehabilitation .
Thanks and Regards
Anuj,
Yes you can claim tax deduction under 80DD for your brother treatment upto the specified limit.
My Mother is in coma for the last eight months. She is also diagnosed with cancer. I had spend around 16 laks(Inclusive of 3 lakh insurance cover) for her treatment and Nursing care.
Should i claim exemption under sec 80DD or Sec 80DDB? or both??
Is there any specific form that i should submit.
Pls advice.
the details uploaded provides the direct anw. for the ans. i am loking thanx a lot.
Great, you’re welcome.
HI,
I have medical insurance for my parents (both sr. citizens). my mother has an ailment for which she needs to take medicines, can i claim the amount and get deduction under 80ddb orr does it go into my 15000 medical reimbursement.
Very good site and clear answers. Thanks.
I have one calculation, please suggest if I am missing something:
a. I am taking 80D deduction for medical insurance of my parents (senior citizen, no income) of 28K
b. medical reimbursement of 15K (including my spouse, child,parents)
c. I want to take 60k 80DDB deduction as my mother has cancer. Now, hospital bills were around 3.5 lacs-4 lacs, but 75% of it is paid by my company insurance. How much deduction I can claim under 80DDB?
thanks
Hi,
My Grandmother has Vulval Lesion (a type of Cancer). She is 78 years old. I am bearing all her expenses. Spent around 40K on Chemotherapy so far and further treatment can go up to 1-2 Lakhs. Can I claim tax benefit under section 80DDB for tretmenet of my grandmother. Do let me know.
Thanks
Bhushan
Bhushan,
Grandparents are not included in family under this section hence you cannot claim on their expenses.
Hi ,
My mother was diagnosed with breast cancer three years before and thereafter got treated for the same. Now she is doing well.Every month I spend heavily on medicines that were advised by the doctor. Thereofore can i claim it under section 80DDB or this section allows expenses incurred during hospitalization only
Thanks
Piyush
Can anyone assist on the following issue:
I am a kidney patient and my father is also kidney patient. I have incurred Medical expenses for both. What will be the maximum amt of deduction? My father is a senior citizen. can i claim 100000 or 60000 as maximum deduction???
Hi, everyone
1.I earn from Online Tutoring, under which column should I fill my income in the ITR IV? And I have Rs 594 as SB Account Interest. I’m not able to decide where to enter these in ITR IV. Please let me know in Excel Utility should I enter these in BS or PL page, under which number?
Under medical bills, they can be for any dependent like spouse, children and parents or assessee or for only disabled dependent?Under which section we must fill these medical bills in ITR IV? Receipts from Private hospital treatment and medicine purchase bills from medical shop should be submitted along with ITR V acknowledgement? What are the receipts or form like 10I to be submitted?
I’m paying house rent, shall I claim it for deduction? Do I need to submit form 10BA alone or should I furnish the receipts from owner?
Your help will be greatly appreciated.
Hello,
My father has cancer as well as a neurological disorder. I have spent approx. 2 lacs in medical treatment during last financial year. I am wondering if I can claim deductions in both 80DD and 80DDB sections simultaneously for him? Please clarify.
Thank you,
Jatin.
Hello Everyone
(AY 2012-13)
I would like to know against which cell the amount of Rs.15000 pa which is given by the employer to the employee as medical allowance can be mentioned in ITR-I so as to avail tax benefit. I have all the original bills with me totalling at amt Rs. 13500. yesterday i have filled the ITR mentioning the amount against sec 80DD. Please suggest am i correct or if not then do i need to fill the revised ITR ? in revised where should i mention the medical expenses of above amt?
Request your valuable advice and suggestions please
Thanks
Surender
Hi
Can somebody please respond to my query posted.
Thanks
surender
Sir, My son has got 63% disability and he is MR. Do I need to give the bills spent for my sons health or do i have to take a LIC policy to get the income tax relief of Rs.50,000. PLEASE sir, kindly enlighten me in detail.
with regards
T.Daniel Rajasekar.
Hi!
Recently my mother has undergone a knee replacement surgery. Can I claim tax benifit under section 80DD? Pl. note that I don’t have mediclaim.
Thanks & regards.
The plan which covers Vision Benefits, Dental Coverage, Preventive Health Care, Emergency Care And Durable Medical Equipments Benefits is the best plan according to my opinion as these are the main things which everyone needs whether or not he keeps his health fit as one never knows when will he fall on all the things which i mentioned !
Under section 80 DDB, can two siblings claim deduction of 40,000 each, for treatment expenses of dependant father (total expenses for treatment is more than 80,000)
Hello CAs,
My father is kidney patient and I have spent around 2lakhs in his treatment this year.I have a mediclaim which given back 75% of the amount and 25% is the co payment deducted by insurance company.I read in a incometaxindia.gov.in site that the partial amount which was not reimbursed can also be claimed under section 80DDB. I have given all origincal bills and reports to insurance company and maintained a copy of all.
1)I have certificate as prescribed by incometax authority.
2)Claim settelement letter from insurance company which states the amount setteled and amount deducted as co payment.
3)I have copies of all hospital bills, medical test bills and medicine bills.
what all documents are required to submit in order to get the tax exemption.
Thanks in advance for your valuable answer.
Can someone please reply to my query?
I need to know which documents are required to be submitted to claim partial amount under section 80DDB.
–Shafiullah
Hi,
For may dad (age 60), in 2012 nov , total medical expenditure under 80 DDB , by form 10 I was 2,95000 , but they concidered only 50,000.00 for tax exemption , is that any change in maximum exeption this year, and how much applicable for sr. citizen? , pls guide
Vinoth
The limit is 60,000 for senior citizens and that hasn’t changed recently, you should ask your CA what happened that only 50,000 was considered.
As per Income tax guide line, age 65 years considered as Senior citizen, hence your dad was not considered as Senior citizen and normal slab (50K) applied to him. My dad was not considered as Sr Citizen till 64 years.
http://law.incometaxindia.gov.in/dittaxmann/incometaxacts/2005itact/section80ddb.htm
Pls suggest that Knee replacement surgery expenses of dependant parent is consider under this section or any other section?
Hello friends,
Please guide me. Can I avail the benefit u/s 80DDB for the expenses incurred for Knee replacement surgery of parents.
Hi
Any idea of what should be the declaration format be for claiming tax benefit under section 80DD. My dad is suffering from severe disability and I have the medical certificate from competent authority for the same.
Form No. 10-IA
You will get this form on income tax web site
In month of Jan-13, My father (Age 66 year) (retired govt employee) got treatment for Spinetics pain (low back pain) by a specilities surgen and spend a sum of Rs. 56000/-
I am a employee of Aditya birla group and cover in Mediclaim policy by Medi Assists (new India Insurance)
I have loudge the claim but not complite reimbrusment by Insurance co.
Advised to us can we avail the benifit under section 80DDB or any other section.
Good for knowledge
Under section 80 DDB, how a patient can get benifit for tax saving? Can it be considered as deduction from total income?
Hi,
I have taken a family floater for myself, my husband, my parents and my in-laws.
So under 80D I would be allowed a deduction of 15K (me and my husband) +15K(my parents)
Could my father in-law contribute towards the premium and claim deduction under 80D?
Thanks in advance
– Uma
As far as I know, your father in law can’t do this but I’m not sure about this so you may want to check with a CA before taking a final decision.
Hi,
i m working in pvt ltd co. i want to know about investment of u/s 80dd. Last year we have received the certificate u/s 80DD from the employee. Should we require certificate for claiming u/s 80dd for this year also?
my son is having parmanent disability of more than 50 %
can i claim both 80 dd and 80 ddb
for 80 dd shall i have to submit the 10 i form
I working in Govt.company, i am getting mothly medical allowanceRs.1669 P.M for meeting my monthly medical expences like purshase of medicancs and also paying medical insurance premium for self and family Rs.21000 P.A. whether both are exmpeted from the tax
Medical expenses are exempted up to Rs. 15,000 if you have the bills. So in your case Rs. 6,000 will be taxable and the rest will be exempt.
Hi,
My Father Recently went through throat cancer surgery in private hospital.
How to get tax benefit under 80DDB.
Do we need to get doctor signature from government doctor only??
What is the format of the letter? What are the documents I need to submit to income tax department?
There is no fixed format for this, and as long as you have valid hospital proof of the expenses, you can submit them and claim exemption.
my wife went through recently appendix opperation in private hospital and i got mediclaim.
now i can claim for 80ddb which is applicabel in my case or not ,please reply me.
SIR, I AM SUFFERING FROM DIABETES & HYPERTENSION & DYSLIPIDEMIA & OLD C.V.A. AND I AM TAKING TREATMENT. I AM A BANKER. I AM GETTING REIMBURSEMENT FROM BANK. CAN I GET REBATE UNDER INCOME TAX ACT 80 DDB OF RS.40000/- ?
THANKS,
Hi all,
I recently spent about 60 thousands on my medical treatment.
Treatment was related to encephalitis (viral) so can i get tax benefit under 80ddb?
Can medicine bills be used for tax deduction under 80ddb or other related section?
Thanks
Rajeev
Respected sir,
we both (husband & wife) are Govt employess & my wife is physicl handicape. 50% can I claim 80DD.Is she claim 80DDB.
my father is dependent on i and my brother. can we both divide the exemption under section 80 dd n 80 ddb?
IN case of cancer treatment (80DDB), is it necessary that the doctor should be government employee as a doctor or we can get it made by private hospital also where we are getting treatment.
as required you have to get the certificate from a doctor working in a government hospital
Hi,
I have a dependent – paralyzed grandmother , Can I claim the expenses occurred for her treatment, nursing etc.. under any of the sections described above.
Hi Manshu,
I have a 4 year old kid who is disabled. For claiming exemptions under Sec 80 DD, seen the info that I have to furnish certificate issued by medical authority. I have already applied for medical certificate on November 1st 2014 and have been informed that it will take time. My question is
1. If I receive medical certificate before 31st march 2015, will i be eligible to apply for refund on the tax paid?
2. If I receive medical certificate after 1st Apr 2015, will I be able to apply for refund since I have already applied for certificate on Nov 1st 2014?
Thanks
Venkat.
hy,
In section 80ddb, can you suggest what are the dieseases are covering.
next is that the infertility treatment can be coverage in 80d,80dd,80ddb or any other section of tax
my father in law was suffering for advanced cancer and expired on 30.08.2014. Can I submit all the medical treatment expenses related documents under 80DDB
Hi,
My father is a patient of Parkinson Disease and is being treated by a Private hospital and the cost of medicine and his medical treatement are in excess of 70000. Do we need the Form 10I approved from the Government hospital doctor only? I will appreciate any help in this regards.
Hi,
I have undergone a treatment for malignant cancer in July 2014 from a private hospital in Pune. I have received a Medical certificate from my doctor stating the nature of the disease and the total cost involved.
Do I still need to submit government form 10-I from a government hospital to declare this under section 80ddb. If yes , how will I get the form signed by government hospital since I availed the treatment from a private hospital. Please guide.
can min amount of 5000/- be declared under u/s 80D without showing proof or proof is neccessary??
Or is there a minimum amount which can be declared without showing proof?
For the use in 80DD,the medical certificate from a physician who is MD and he is registered physician of MCI, but working in private hospital. Would it be valid ?
Hai in 80DDB(02) WILL I PRODUCE MEDICAL BILLS INCURRED WILL BE ELIGIBLE OR SHOULD I SUBMIT THE HEALTH INSURANCE POLICY TO EXEMPT FROM IT
Hello
If two sons pay premium of 36000 for their mother and father for a single policy. Can they claim the tax benefit??
The insurance company is providing receipt for only one son. Payment is being made from both the brothers’ accounts.
What is the way out?? Thanks.
Hi,
I have a query on the following situation:
My father -in-law (64yrs) is Paralysis patient, so in this situation which section I have to show his claims for medical treatment.
Correct me if am wrong :
Under 80D : 15000
Under 80DD- 1,50,000 (as per 2015-16 norms)
So total I can claim 1,65,000 ?
Also, what documents do I need to produce under both the section ?
Please give detailed clarity on above situation.
Regards,
Hi,
My sister(unmarried) is undergoing treatment for meningitis. She does not have a health insurance.Would you know if the expenses are covered under 80DDB(so that I can avail a tax benefit for the amount I am paying towards the same)?
Thanks,
Kanishka
My father is taking treatment for cancer.
Along with form 10 i what else proof i have to submit?
Medical bills?
Hi All,
I have undergone Kidney Transplantation in jan 2015, I have medical bills of 1,00,000. How to proceed claim under 80DDB, I am not seeing in the list under 80D to claim.
Please provide suggestion, how to proceed.
Hi All,
I have under gone Kidney Transplantation in Jan 2015, Up to I have medical bills of 1 Lakh, whether I am eligible for 80DDB section. Under which section I can claim my medical bills.
Regards,
Vamsi Krishna N
Can exemption under section 80DD & 80DDG be claimed simultaneously by a person for his dependent
Sir,
Please confirm< I am senior citizen, wish to invest for my grand son as one of the insurance policy. The investment will be paid quarterly or half yearly. The premium payment will be done from the ,
interest earned from the fixed deposit scheme under senior citizen yojana.
with regards
SN
Iam working in MNC.all of my fly members under going in ayurvedic treatment only.I can show the medicine bills in IT returns. Regards. Reply
Hi,
I have a dependent parent for whom i undertake mental illness (Phsychiatry) treatment for a condition called Schizophrenia. Is this covered under this 80DD/80DDB for me to claim exemption? I am spending money for private treatment. what are the formats involved and how do i get the necessary documentation done for this case if exemption is available. would be happy if you can answer this.
Dear Sir,
Any update on my query? where can i find the qualified diseases list and the formats to claim this exemption.
Sir i have a 100% handicapped real sister because of cerebral palacy. I spend on her taking care of her wellbeing, medicines, equipments like wheel chair etc. But i do not have the bills for the same. Can i ask for deduction under section 80DD without the bills of money spent on her. I do have a certificate on 100% handippaded from a medical officer
Sir
I want clarification about tax rebate on total knee replacement surgery
In which section I can get tax rebate for surgery for wife knee replacement
Please give me detail as i m senior citizen 65 year
My husband diagnosed,who is non-working and dependent on me, with Bon marrow cancer of Mylofrobsis and his treatment is started from current financial year. Am I entail to claim deduction under 80 DDB? Can I also get prescribed form on which his Dr could certify of his illness from Mylofrobsis cancer.
Hi,
I am 29 years old working in IT company, my wife is housewise.
Can I claim expenses incurred during maternity( medicines / various test charges) and expenses incurred during delivery.
If yes, how much amount and through which section can I claim these.
Also can I claim money incurred on her studies since she is pursuing B.Ed now.
Thanks in advance for your help.
Hello,
I had a brain tumor surgery and was on chemo and radiotherapy for almost two years and right now on anti convulsant drugs as prescriped by my neurologist from a private hospital. Can you pl let me know, can I take the benefit of 80DDB for buying medicines, which ampunts to around INR 11,000 for 2016-17 financial year?
We didn’t submit these documents to employer and while returns if we mention in ITR-1, how the cross-check will be done?
Do we need to send the supporting documents to CPC along with the ITR?
If a sole proprietor pays a mediclaim premium u/s.80D where will he shown in the financial statements?
Thanks
Hi,
Query is around Maternity expenses and child Jaundice expenses. Can I claim these expenses under section 80?
Hi,
I am not clear with these sections 80D, 80DD and 80DDB.
I am paying an self health insurance from HDFC Ergo ~14K per year.
Also, I am consulting the doctor and use medicine every day for a neural problem. I spend ~24K per year for my medical bills and tests, if any. How and where should I declare this amount while filing my ITR?
I am a senior Citizen (79 Yrs)and a pensioner . I do not have any Medical Insurance.
During 2015 June I underwent Angioplasty in Private Hosp and incurred 3 Lakhs. What is the Rebate I can claim on this in my IT return fr 2016-17
Dear Sir/Madam
My father has undergone spinal cord surgery last year. can this surgery be considered for tax exemption under section 80DDB or any other section ??
Please guide me
Hi,
Last year my father underwent Angioplasty . The treatment bill was 2.10lakhs , which was paid by myself & my brother as cash. No insurance claim. Now based on that single bill from hospital , can both of us claim the tax exemption of 80DDB (60k each ) From 10-IA?
My only child is 21 yr old & having 90% disabilities.
How much total Tax rebate I can avail and what are the clauses?
Hi,
I am a salaried employee woman and I have incurred expenses (Rs. 22000/- in F.Y. 2015-16) during maternity. My present employer never reimbursed these to me. Shall I claim for deduction for A.Y. 2016-17? if Yes, under what section?
Can under section 80dd and 80ddB both be claimed if the dependent is suffering from chronic disease as well as physically handicapt
Hi,
My mother completed her cancer treatment last year, as suggested by doctor she is using tablets and have to continue for 5 years. Can we submit the tablet bills under 80DDB section?
Thanks,
Sree Hari
My mother has been diagnosed with malignant cancer.
Can the cost of getting hair wigs made during the course of the treatment, be claimed under section 80DDB?
Please advise.
Thank you!
Any one help me out for below question
My dad had a stroke last year and he is paralyzed last one year. for a treatment purpose I am purchasing medicine around Rs 6000 p.m since one year.
Can I take this as tax examption under 80DDB
You cannot claim under 80DDB. However, you may claim the expenses under 80DD.
My employee is suffering from locometer with 75%.How much she can claim?
Kindly advice
You cannot claim under 80DDB.
Hi ,
I have question, my father is physically disabled person with 60%.
I planning to claim under 80DD.
What are the proofs need to be submitted?
Only disability certificate is enough?
Or any medical bills /insurance claims need for 80DD
Hii,
This is sagar from Patna. My wife is suggested to do ivf this year and the approx expenses in this is almost 100000. My question is, can this treatment amount comes under sec 80DD to save few tax. Kindly advice.
Dear Sir,
I had spent around Rs.30 lacs to my daughter who was undergoing treatment for Blood cancer for the year 16-17 and I would like to know is there any exemption available for the expenditure incurred me for claiming in IT return. I am a senior citizen and would like get the information from you.
With regards,
Rajashekar.
9845465778
Hello sir,
My mother had a Arteriovenous Fistula( neurological disorder) to her brain last year due to she lost her vision( almost 80 %) since September. She got brain surgery in march at Apollo Chennai for which i have incurred around 6 Lakhs .
Can I take this as tax examption under 80DDB and 80DD at the same time.
Kindly advice.
Thanks
my claint suffering from breast cancer she has spent 500000 p.a. is this expenses claimed both of patient & her husband & her son in the same year?. i.e. each assesse eligible to deduction u/s.80DDB is 40,000 so that they got eligible total deduction 1,20,000. is this correct or not?
Hi – I am salaried and i spend Rs.3000/- just to buy medicines for my mom who is a diabetic . Know my question is , is there any income tax section under which i can declare this ?
Please calrify
My father is claiming Rs. 75000/- under section 80U for his mental retarded son, he has expired in August 2016, can he claim the amount for 2016-17.
I had spent 1.57 lacs on my infertility treatment from my salary in which section/column I have to fill this amount ? Can I show this amount in my deductions?
we have spent approx 1 lac on infertility treatment from our salary. Can we claim tax saving under any section like 80D etc.?
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Hi,
Thank you very much for your time to provide mediclaim details.
Recently I have registered at LifeCell for my baby and paid Rs.20,990/- to preserve stem cells.
Does that amount can be claimed under any of 80D / 80DD / 80DDB sections?
Thanks,
Nanda
for ajsh and udcinteriors
Hi,
Does preventive health check (PHC) expenses be claimed under 80D when PHC is not part of any insurance policy?
Can i Claim the expenses incurred for throat cancer under 80DDB
My father is 100% blind (handicapped)
As there is no treatment for his blindness I don’t have medical bills or he don’t have policy on his name and he totally dependent on me.
So can I get tax benefit of 1.25lp by submitting the doctor certificate and form 10I.
Could you please suggest.
Thanks.
My father is diagnosed with bladder cancer. For diagnosis, operation and other medical expenses I have spent 5.5 lac, I am paying mediclaim premium for 3.5 lac for my parents, Can I get tax exemption of 2.0 lac.
If mother and father both are govt. Employee and they have a disabled (CP) child which have 80% disability certificate
THAN CAN WE BOTH TAKE TAX BENEFITS UNDER 80DD SEPARATELY
Hi,
I have a disabled (CP) kid who is 1 yr 4 months old. Under what section i can get tax benefit for his treatment and rehab expenses. Is it 80DD or 80DDB. What documents I have to produce to get the benefit. I have a discharge summary from one of the private hospitals that was diagnosed as CP. Is that summary enough or do I need to produce any other document. Please advise
Dear Sir,
I had spent money for my wife surgery (lumbar spine spondylosis) on last year. I don’t have Mediclaim policy. whether it will be cover under section 80DDB or any other section it will be cover. Please advice
Regards
Siva
Great one.