Details On Section 80D, 80DD and 80DDB

Details on Section 80D, 80DD and 80DDB
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by Manshu on February 14, 2011
in Tax
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Another post from the Suggest a Topic page, and this one is actually written by my
CA friend Gurpreet Singh. Were 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
Individual
Hindu Undivided Family (HUF)
Insured Person
On the health of taxpayer
himself/herself, spouse, parents,
dependent children of taxpayer
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
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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
The taxpayer has incurred an
expenditure for the medical
treatment, training, nursing and
rehabilitation of the dependent
Option 2
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 Ill try to answer them here.
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{ 122 comments read them below or add one }

Previous Comments
SUNIL KUMAR SETHIA February 21, 2013 at 2:58 PM
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.
Reply
SUNIL KUMAR SETHIA February 21, 2013 at 2:59 PM
Good for knowledge
Reply
vimal salot February 23, 2013 at 10:35 AM
Under section 80 DDB, how a patient can get benifit for tax saving? Can it be considered as deduction from total income?
Reply
02/11/2015 2:19 PM
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Uma February 23, 2013 at 1:24 PM

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
Reply
Manshu February 25, 2013 at 5:47 AM
As far as I know, your father in law cant do this but Im not sure about this so you may want to check with a CA before
taking a final decision.
Reply
HARSHBARDHA SINGH March 13, 2013 at 1:51 PM
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?
Reply
mohanraj March 15, 2013 at 8:59 PM
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
Reply
Gururaja Rao March 28, 2013 at 5:40 PM
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
Reply
Manshu March 29, 2013 at 6:17 AM
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.
Reply
Arun April 5, 2013 at 7:31 PM
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?
Reply
Manshu April 9, 2013 at 5:54 AM
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.
02/11/2015 2:19 PM
5 of 9
Reply
MANISH October 3, 2013 at 8:50 PM
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.
Reply
ANIL BAJPAI October 10, 2013 at 5:03 PM
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,
Reply
Rajeev January 9, 2014 at 1:22 PM
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
Reply
bassayya b mathapati March 1, 2014 at 6:45 AM
Respected sir,
we both (husband & wife) are Govt employess & my wife is physicl handicape. 50% can I claim 80DD.Is she claim 80DDB.
Reply
jitendar bansal March 9, 2014 at 9:52 AM
my father is dependent on i and my brother. can we both divide the exemption under section 80 dd n 80 ddb?
Reply
Amjad Khan April 18, 2014 at 12:24 PM
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.
Reply
Abhi May 8, 2014 at 9:44 PM
as required you have to get the certificate from a doctor working in a government hospital
Reply
Prashant October 10, 2014 at 4:30 PM
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.
Reply
Venkat November 6, 2014 at 3:57 PM
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
02/11/2015 2:19 PM
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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.
Reply
pradeep December 19, 2014 at 8:25 PM
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
Reply
Priya December 30, 2014 at 2:08 PM
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
Reply
Chetan Bhalla January 12, 2015 at 12:54 PM
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.
Reply
Ashish agarwal January 21, 2015 at 11:45 AM
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.
Reply
sajid February 25, 2015 at 10:50 PM
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?
Reply
P.K.GOGOI March 3, 2015 at 4:33 PM
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 ?
Reply
MOHAMMAD March 25, 2015 at 6:44 PM
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
Reply
kkarpal March 25, 2015 at 10:35 PM
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.
02/11/2015 2:19 PM
7 of 9
What is the way out?? Thanks.

Reply
Rekha April 22, 2015 at 1:04 PM
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,
Reply
Kanishka August 3, 2015 at 7:45 AM
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
Reply
Santhosh October 15, 2015 at 8:59 PM
My father is taking treatment for cancer.
Along with form 10 i what else proof i have to submit?
Medical bills?
Reply
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