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Section 80DDB deduction for Medical Treatment AY 2016-17

Section 80DDB allows a deduction in case of employee, who is resident in India, during the previous year, of any amount actually paid for the medical treatment of such disease or ailment as may be specified in the rules 11DD (1) for himself or a dependant. The deduction allowed is equal to the amount actually paid is in respect of the employee or his dependant or Rs. 40,000 whichever is less.

Now the deduction can be allowed on the basis of a prescription from an oncologist, a urologist, nephrologist, a haematologist, an immunologist or such other specialist, as mentioned in Rule 11DD. However, the amount of the claim shall be reduced by the amount if any received from the insurer or reimbursed by the employer. Further in case of the person against whom such claim is made is a senior citizen (60 age years or more) then the deduction upto Rs 60,000/- is allowed and in case of very senior citizen (80 age years or more) the deduction upto Rs 80,000/- is allowed.

For the purpose of this section, in the case of an employee, "dependant" means individual, the spouse, children, parents, brothers and sisters of the employee or any of them, dependant wholly or mainly on the employee for his support and maintenance.

Vide Notification SO No. 2791(E) dated 12.10.2015, Rules 11DD has been amended to do away with the requirement of furnishing a certificate in Form 10-I. A prescription from a specialist as specified in the Rules containing the name and age the patient, name of the disease/ailment along with the name, address, registration number & qualification of the specialist issuing the prescription would now be required.

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  1. How many so-called Sr.Citizens are taking advantage of this WORLD-FAMOUS DEDUCTION of Rs.60,000/-? Surely the ITO will be asking for documents/bills,etc. R heart patients also exempted from such notified diseases?

  2. Superb blog post, I have book marked this internet site so ideally I’ll see much more on this subject in the foreseeable future! Laparoscopic Surgery hospital Jaipur

  3. I had my liver transplant in 2012 but Iam still having medicine for an amount of Rs 15000/- every month ,I am I eligible for Income Tax exemption under 80DDB?