Comprehensive Guide On Section 80DDB Of Income Tax: Deduction Limit, Claim Deduction, Diseases Covered & Certificate

Medical costs for serious illnesses can be daunting. Section 80DDB of the Income Tax Act offers targeted relief for treatment of specified diseases when you or your dependent faces high, long-term care expenses.  

This guide explains who’s eligible, exactly which illnesses qualify, how much you can claim, the certificate you need, and the step-by-step filing process, so you can confidently lower your tax burden while focusing on care. 

What Section 80DDB Covers?

Section 80DDB allows a deduction for actual medical expenses incurred for treatment of certain illnesses listed under Rule 11DD, subject to age-based caps and the net-of-reimbursement rule.  

The provision applies only to resident Individuals and HUFs; it is not available to NRIs or other entities. In plain terms: if your out-of-pocket medical spend is ₹80,000, and your insurer reimburses ₹30,000, your Section 80DDB claim is computed on ₹50,000, then constrained by the patient’s age cap. 

Who Can Claim & For Whom? 

Eligible taxpayers include resident Individuals and HUFs. For Individuals, claims can be made for self or dependents (spouse, children, parents, siblings) who are wholly or mainly dependent. For HUFs, claims can be made on behalf of any member of the HUF. 

Deduction Limits & the Age Rule (Patient’s Age Matters) 

The maximum deduction depends on the patient’s age and not the claimant’s: 

• Patient <60 years: up to ₹40,000 or actual expense, whichever is lower. 

• Patient ≥60 years (including super senior citizens): up to ₹1,00,000 or actual expense, whichever is lower. 

These limits have been in effect since FY 2018–19 and continue into the current year unless amended.  

Diseases Covered: The Definitive Rule 11DD List

Claims are permitted only for illnesses enumerated under Rule 11DD: 

• Neurological diseases (with disability level certified at ≥40%): Dementia; Dystonia Musculorum Deformans; Motor Neuron Disease; Ataxia; Chorea; Hemiballismus; Aphasia; Parkinson’s Disease. 

• Malignant cancers. 

• Full-blown AIDS. 

• Chronic renal failure. 

• Haematological disorders: Haemophilia and Thalassaemia. 

A quick caution: some blogs include conditions not covered by Rule 11DD (e.g., COPD). To avoid rejection, cross-check strictly against Rule 11DD’s official list. 

Certificate Requirements: Exactly What Rule 11DD Demands 

You must obtain a prescription/certificate from a specialist aligned to the disease category, as per Rule 11DD. The rule specifies: 

• Neurological diseases: a Neurologist with D.M. in Neurology (or equivalent recognised by MCI). 

• Malignant cancers: an Oncologist with D.M. in Oncology (or equivalent). 

• AIDS: any specialist with a PG degree in General/Internal Medicine (or equivalent). 

• Chronic renal failure: a Nephrologist (D.M.) or Urologist (M.Ch.). 

• Haematological disorders: a specialist with a D.M. in Haematology (or equivalent). 

Government hospital alternative: if treatment is in a government hospital, the prescription may be issued by any full-time specialist in that hospital who holds a PG degree in General/Internal Medicine.  

Prescription content must include the patient’s name and age, disease/ailment name, and the specialist’s name, address, registration number, and qualification. For government hospitals, include the hospital’s name and address as well. This content is frequently overlooked, leading to claim denial. 

Step-by-Step: How to Claim Section 80DDB in Your ITR

Claiming Section 80DDB can be a hassle. However, if you follow certain steps, it can be helpful. Here is a step-by-step rundown: 

Step 1: Confirm eligibility & disease 

Verify that the patient is self-dependent (or an HUF member) and that the disease is on the Rule 11DD list. This will help you have the necessary clarity to make the right decision.  

Step 2: Gather documents 

Up next, ensure your documentation is on point. This is why you need to make efforts to collect all the necessary documentation:  

• Rule 11DD-compliant prescription/certificate from the correct specialist (or government-hospital specialist, as applicable). 

• Bills and receipts for treatment, tests, and medicines (inpatient and outpatient are eligible if related to the covered disease). 

• Insurer/employer reimbursement statements (if any). 

Step 3: Compute net claim 

Total eligible medical expense minus any reimbursements from insurer/employer = net amount; cap it by the patient’s age rule. Example: 

• Out-of-pocket ₹90,000; insurer reimburses ₹20,000 → net ₹70,000. 

• Patient is 62 → cap = ₹1,00,000 → claim ₹70,000. 

Step 4: Report in ITR 

Declare the deduction under Chapter VI-A (Section 80DDB) in the appropriate ITR schedule. Retain documents; you may be asked to produce the certificate and bills if the return is scrutinized.  

Step 5: Keep a compliance folder 

Ensure the prescription has all Rule 11DD-mandated fields. File bills/receipts chronologically, map them to reimbursement slips, and note any shortfalls. This prevents over-claiming. 

Common Mistakes & How to Avoid Rejection 

Making the claim is not as easy as one might lead you to believe. Here are some of the common mistakes that you need to avoid to apply for Section 80DDB effectively:  

• Wrong specialist: Ensure the doctor’s specialisation matches Rule 11DD, for example, Nephrologist/Urologist for chronic renal failure. 

• Missing details on the prescription: Omission of registration number or qualification can derail the claim.  

• Using the claimant’s age instead of the patient’s age for the cap: Always apply caps based on the patient. 

• Claiming non-listed diseases: Stick strictly to the Rule 11DD list. 

• Not subtracting reimbursements: Over-claiming by ignoring insurer/employer payouts leads to disallowance. 

• Resident-only eligibility overlooked: NRIs cannot claim under Section 80DDB. 

FAQs

Closing Note On Section 80DDB 

Section 80DDB is designed to channel relief to families grappling with serious, high-cost medical treatments by allowing a focused deduction for specified diseases.  

If you follow the Rule 11DD requirements carefully, especially the certificate’s specialist and content, you can claim confidently and avoid common rejection triggers.  

Use the checklist, compute net-of-reimbursements, and remember: the patient’s age determines your cap. That rigour, combined with clear documentation, ensures your Section 80DDB claim works exactly as intended.