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.
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.
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.
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.
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
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?
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.
Under section 80 DDB, how a patient can get benifit for tax saving? Can it be considered as deduction from total income?
Good for knowledge
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.
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
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,
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
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
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)
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 !
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.
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.
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
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.