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 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
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.
My father is taking treatment for cancer.
Along with form 10 i what else proof i have to submit?
Medical bills?
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
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,
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.
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
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 ?
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?
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.
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.
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
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
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.
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.
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
my father is dependent on i and my brother. can we both divide the exemption under section 80 dd n 80 ddb?
Respected sir,
we both (husband & wife) are Govt employess & my wife is physicl handicape. 50% can I claim 80DD.Is she claim 80DDB.
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
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,