Details on Section 80D, 80DD and 80DDB

by Manshu on February 14, 2011

in Tax

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:

  1. Premium paid should be in respect of Mediclaim Insurance policy.
  2. The deduction is also available when the Taxpayer makes any contribution towards Central Government Health Scheme.
  3. Deduction is available only to Individuals and HUFs (Hindu Undivided Family). Corporates or Partnership firms cannot claim this deduction.
  4. 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.
  5. 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.

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{ 110 comments… read them below or add one }

Natti February 14, 2011 at 10:50 pm
Gurpreet February 15, 2011 at 5:02 am

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.

Reply

krish February 15, 2011 at 11:16 am

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!

Reply

Manshu February 15, 2011 at 4:17 pm

I’ll let Gurpreet answer that Krish.

Reply

Gurpreet February 15, 2011 at 10:07 pm

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

Reply

krish February 16, 2011 at 7:32 am

Thanks Gurpreet for answering my query. Relieved to know that both can be claimed separately :-)

Reply

Manshu February 16, 2011 at 4:59 pm

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.

Reply

Raghava August 8, 2011 at 8:02 pm

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

Reply

suresh July 18, 2012 at 12:11 pm

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.

Reply

Manshu February 15, 2011 at 4:54 pm

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

Reply

Gurpreet February 15, 2011 at 10:12 pm

yes Manshu, this is correct. Total rebatable amount will be Rs. 35,000 max

Reply

Gulshan Madhur February 16, 2011 at 4:31 am

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.

Reply

Manickkam April 12, 2011 at 12:13 am

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.

Reply

Rahul February 16, 2011 at 3:59 am

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.

Reply

Manshu February 16, 2011 at 5:12 pm

Thanks Rahul – I take it you are a CA as well, or studying to be one?

Reply

Rahul February 16, 2011 at 9:42 pm

Oh Thanks for the complement, but its nothing like that.

Reply

Manickkam April 12, 2011 at 1:16 am

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.

Reply

Raghava July 19, 2011 at 7:09 pm

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

Reply

Gurpreeta, July 23, 2011 at 10:22 pm

Hi Raghav

Reply

Gurpreeta, July 23, 2011 at 10:23 pm

Hi Raghava, ur 2nd assumption is correct.

Thanks & Regards,
Gurpreet

Reply

anjali July 20, 2011 at 1:35 pm

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.

Reply

Gurpreet July 23, 2011 at 10:29 pm

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

Reply

vin July 27, 2011 at 2:53 pm

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

Reply

Gurpreet July 30, 2011 at 12:07 am

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

Reply

vin August 10, 2011 at 12:53 pm

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

Reply

Gurpreet August 12, 2011 at 11:11 pm

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

Reply

Shankar Garg December 12, 2011 at 12:27 pm

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??

Reply

Raghava August 8, 2011 at 8:00 pm

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

Reply

Gurpreet August 10, 2011 at 9:45 am

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

Reply

Ranjith August 23, 2011 at 1:45 pm

Wanted to know if one can clain Sec 80 DDB & 80 DD together.

Reply

Gurpreet August 25, 2011 at 11:31 pm

Hi Ranjith,

one can claim both the deductions simlutaneously

thanks & regards,
gurpreet

Reply

noormuthu October 23, 2011 at 4:33 pm

please sent me form for medical certificate which can be used for income tax relaxation under sec. 80DD
thanking you

Reply

Gurpreet November 1, 2011 at 12:40 pm

Hi Nooruthu,

You can find the relevant form in the following link:
http://incometaxindia.gov.in/allforms.asp

Thanks & Regards,
Gurpreet

Reply

Veera November 2, 2011 at 2:17 am

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

Reply

Gurpreet November 2, 2011 at 11:57 pm

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

Reply

Rahul Arora November 18, 2011 at 10:22 am

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
rahulxarora@hotmail.com

Reply

Gurpreet November 20, 2011 at 11:16 am

Hi Rahul,
If your Aunt is a part of HUF then you can claim the deduction, otherwise not.

Thanks & Regards,
Gurpreet

Reply

Kiran November 18, 2011 at 6:08 pm

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 ?

Reply

Gurpreet November 20, 2011 at 11:20 am

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

Reply

Shankar Garg December 12, 2011 at 12:51 pm

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?

Reply

Gurpreet December 13, 2011 at 11:03 am

Hi Shankar,
Your’re right….the total deduction will be Rs.1.15 lacs

Thanks & Regards,
Gurpreet

Reply

Shankar December 13, 2011 at 1:50 pm

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??

Reply

Gurpreet December 21, 2011 at 10:37 am

Hi Shankar,
You won’t be getting deduction in that case (it will be giving double benefit to u…)

Thanks & Regards,
Gurpreet

Reply

Anish December 13, 2011 at 5:39 pm

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?

Reply

Jitendra P.S.Solanki January 19, 2012 at 11:38 am

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 handi­capped 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…

Reply

JR December 15, 2011 at 2:35 pm

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.

Reply

Gurpreet December 21, 2011 at 10:38 am

Hi JR,
From investment point of view: 80CCF is the only section which relates to investment purposes..

Thanks & regards,
Gurpreet

Reply

Vishaldeep Advani December 16, 2011 at 10:25 pm

Hi,

Do we have to submit medical bills for claiming a rebate under sec 80DDB?

Reply

Manshu December 16, 2011 at 11:02 pm

Yes, I believe we do.

Reply

Venkat M December 22, 2011 at 2:45 pm

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.

Reply

Manshu December 23, 2011 at 4:53 am

I’m sorry to hear about that but I’m afraid I don’t know enough about this to tell you what to do.

Reply

Gurpreet December 27, 2011 at 10:12 am

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

Reply

Deepak Tanwar January 18, 2012 at 8:19 pm

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.

Reply

Jitendra P.S.Solanki January 19, 2012 at 11:25 am

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.

Reply

Jayesh patel January 28, 2012 at 2:52 pm

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..

Reply

Gurpreet January 29, 2012 at 1:39 pm

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

Reply

JATINDER February 16, 2012 at 11:00 am

HOW MANY DEPENDET FAMILY MEMBERS BENIFIT UNDER 8O D HANDICAPED. MY DOUGHTER AND MOTHER IS DEPENDET ON ME,SHE IS HANDICAPRED ABOVE 40%.

Reply

Gurpreet February 17, 2012 at 9:12 pm

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

Reply

Prashant February 24, 2012 at 1:15 pm

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

Reply

Riken February 24, 2012 at 4:21 pm

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

Reply

rk March 22, 2012 at 1:44 pm

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

Reply

Jitendra P.S.Solanki March 27, 2012 at 9:36 am

RK,

Yes you can claim Super Top Up policy premium for 80D deduction.

Reply

Anuj March 26, 2012 at 6:58 pm

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

Reply

Jitendra P.S.Solanki March 27, 2012 at 9:37 am

Anuj,

Yes you can claim tax deduction under 80DD for your brother treatment upto the specified limit.

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Vaithiyanathan.S April 3, 2012 at 4:08 pm

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.

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sourab jain April 4, 2012 at 8:57 am

the details uploaded provides the direct anw. for the ans. i am loking thanx a lot.

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Manshu April 4, 2012 at 4:19 pm

Great, you’re welcome.

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sudesh bhat April 9, 2012 at 5:48 pm

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.

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Ayan April 11, 2012 at 11:43 pm

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

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Bhushan Ashar June 1, 2012 at 1:17 pm

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

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Jitendra P.S.Solanki June 2, 2012 at 6:48 am

Bhushan,

Grandparents are not included in family under this section hence you cannot claim on their expenses.

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Piyush June 23, 2012 at 4:39 pm

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

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lucky July 7, 2012 at 6:14 pm

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???

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suresh July 18, 2012 at 1:34 pm

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.

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Jatin July 19, 2012 at 6:10 pm

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.

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Surender September 2, 2012 at 12:24 am

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

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Surender September 5, 2012 at 7:06 pm

Hi
Can somebody please respond to my query posted.

Thanks
surender

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T.Daniel Rajasekar October 3, 2012 at 4:44 pm

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.

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Vimal November 19, 2012 at 11:41 pm

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.

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Samantha December 21, 2012 at 12:15 pm

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 !

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Vivek December 31, 2012 at 4:12 pm

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)

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Shafiullah January 9, 2013 at 3:58 pm

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.

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Shafiullah January 30, 2013 at 2:26 pm

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

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Vinoth January 28, 2013 at 12:49 pm

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

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Manshu January 28, 2013 at 8:48 pm

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.

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SHAFIULLAH January 29, 2013 at 9:46 am

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.

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Shafiullah January 30, 2013 at 2:24 pm
Sushant January 31, 2013 at 2:16 pm

Pls suggest that Knee replacement surgery expenses of dependant parent is consider under this section or any other section?

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sushant February 22, 2013 at 6:07 pm

Hello friends,
Please guide me. Can I avail the benefit u/s 80DDB for the expenses incurred for Knee replacement surgery of parents.

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Roop5 February 5, 2013 at 3:01 pm

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.

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sushant February 22, 2013 at 5:54 pm

Form No. 10-IA
You will get this form on income tax web site

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