Section 80DDB:-Deduction in respect of Medical Treatment

Section 80DDB:-Deduction in respect of Medical Treatment


Section 80DDB:

Eligible assessee:

Who is resident in India, being

  • Individual
  • Members of HUF

Meaning of “Dependant”:

(1)Individual:-

The spouse, children, parents, brother or sister of the individual or any of them, wholly or mainly dependant on such individual for his support and maintenance.

(2)HUF:-

A member of the HUF, wholly or mainly dependant on such HUF for his support and maintenance.

Payment qualifying for deduction:

Any amount actually paid for the medical treatment of such disease or ailment as may be specified in the rules made in this behalf by the Board for himself or a dependant, in case the assessee is an individual or for any member of a HUF, in case the assessee is a HUF will qualify for deduction.

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Quantum of deduction:

  • Amount actually paid or Rs.40,000, whichever is lower.
  • In case of Senior Citizen, amount actually paid or Rs.1,00,000, whichever is lower.

Note:The deduction under this section shall be reduced by the amount received, if any, under insurance from an insurer, or reimbursed by an employer, for the medical treatment of the assessee or the dependant.

Condition:

No such deduction shall be allowed unless the assessee obtains the prescription for such medical treatment from a neurologist, an oncologist, a urologist, a hematologist, an immunologist or such other specialist, as may be prescribed.

To know about section 80DD,Click here.

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