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,
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
Can under section 80dd and 80ddB both be claimed if the dependent is suffering from chronic disease as well as physically handicapt
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?
My only child is 21 yr old & having 90% disabilities.
How much total Tax rebate I can avail and what are the clauses?
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?
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
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
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?
Hi,
Query is around Maternity expenses and child Jaundice expenses. Can I claim these expenses under section 80?
If a sole proprietor pays a mediclaim premium u/s.80D where will he shown in the financial statements?
Thanks
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?
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?
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.
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.
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
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
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.
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
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
Can exemption under section 80DD & 80DDG be claimed simultaneously by a person for his dependent