Section 80DDB lets a resident individual or HUF deduct actual money spent on medical treatment of certain specified serious diseases — for yourself or a dependent. The deduction is the amount spent, capped at Rs40,000 if the patient is below 60, or Rs1,00,000 if the patient is a senior citizen (60+). Any amount reimbursed by insurance or an employer must be subtracted first. You need a prescription from a relevant specialist, and the deduction is available only under the old tax regime.
Section 80DDB Deduction Limit
The deduction equals the actual expenditure on treatment of a specified disease, subject to a ceiling that depends on the age of the patient (not the taxpayer). The Rs60,000/Rs80,000 split that existed before FY 2018-19 was merged into a single Rs1,00,000 senior-citizen limit by Budget 2018.
| Age of patient | Maximum deduction | Basis | Regime |
|---|---|---|---|
| Below 60 years | Rs40,000 | Actual spend, capped | Old only |
| Senior citizen (60 to 79) | Rs1,00,000 | Actual spend, capped | Old only |
| Very senior citizen (80+) | Rs1,00,000 | Same as 60+ since FY 2018-19 | Old only |
Deduction = lower of (actual amount spent) and (age-based ceiling), reduced by any insurance/employer reimbursement.
80DDB is not a fixed Rs40,000/Rs1,00,000 you get automatically. You deduct only what you actually paid, and you must first subtract any amount received from a health insurer or your employer. Spend Rs30,000 and get Rs10,000 back from insurance? Your deduction is Rs20,000.
Specified Diseases Covered Under 80DDB
Only the diseases listed in Rule 11DD qualify. Each needs a prescription from a specialist with the qualification shown below. Since 2015 the specialist need not be attached to a government hospital — a specialist in any hospital can issue it (only if the patient is treated in a government hospital must that hospital's specialist prescribe).
| Category | Diseases / conditions | Specialist who must prescribe |
|---|---|---|
| Neurological (disability level 40%+) | Dementia, dystonia musculorum deformans, motor neurone disease, ataxia, chorea, hemiballismus, aphasia, Parkinson's disease | Neurologist (DM Neurology or equivalent) |
| Cancer | Malignant cancers | Oncologist (DM Oncology or equivalent) |
| AIDS | Full-blown Acquired Immuno-Deficiency Syndrome | Specialist with post-graduate degree in general/internal medicine |
| Chronic renal failure | Kidney failure needing dialysis or transplant | Nephrologist (DM) or Urologist (MCh) |
| Haematological disorders | Haemophilia, thalassaemia | Haematologist (specialist degree) |
Rule 11DD also allows a prescription by a specialist working in a Government hospital where the patient receives treatment there.
Prescription instead of Form 10-I
The old Form 10-I is no longer mandatory. Since FY 2015-16 you only need a prescription from the relevant specialist stating the patient's name, age, disease, and the specialist's name, address, registration number and qualification (and, for a Government hospital, its name and address). Keep it with your records — it is not uploaded with the ITR but must be produced if the Assessing Officer asks.
You can claim 80DDB if
- You are a resident individual or a resident HUF
- Spend was on a Rule 11DD specified disease
- Patient is you or a dependent (spouse, children, parents, brothers/sisters; HUF member)
- You have a valid specialist prescription
- You are filing under the old tax regime
You cannot claim if
- You opted for the new (default) tax regime
- You are a non-resident (NRI)
- The disease is not in the Rule 11DD list
- The cost was fully reimbursed by insurance/employer
- The person treated is not your dependent
How to Claim Section 80DDB
Patient below 60
Senior citizen (65)
Treated a specified illness this year? Let a TaxClue expert claim 80DDB correctly and pick the right regime.
File ITR with an expert →80DDB vs 80D vs 80DD vs 80U
| Section | What it covers | Limit (FY 2025-26) | Regime |
|---|---|---|---|
| 80DDB | Actual treatment cost of specified diseases | Rs40,000 / Rs1,00,000 (senior) | Old only |
| 80D | Health insurance premium & preventive check-up | Rs25,000 / Rs50,000 (senior) | Old only |
| 80DD | Maintenance of a disabled dependent (flat) | Rs75,000 / Rs1,25,000 (severe) | Old only |
| 80U | Deduction for a taxpayer with disability (self) | Rs75,000 / Rs1,25,000 (severe) | Old only |
80DDB (disease treatment) and 80D (insurance premium) are independent — you can claim both in the same year.
80DDB, like almost every Chapter VI-A deduction, is unavailable under the new default regime. Only claim the old regime if your total deductions (80C, 80D, 80DDB, HRA, home-loan interest and so on) beat the lower new-regime slabs and the enhanced Rs75,000 standard deduction plus the Rs12L rebate. Compare both before you file.
Section 80DDB — Frequently Asked Questions
Related TaxClue services
Claim Section 80DDB Correctly — and Pick the Right Regime
A wrong regime choice can wipe out your 80DDB benefit entirely. TaxClue's CA-led team nets your treatment costs, verifies the specialist prescription, and files your ITR under the regime that saves the most — 100% online, across India.