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Section 80DDB — Medical Treatment Deduction
Updated: 3 June 2026
Section 80DDB provides a deduction for medical treatment expenses of specified serious diseases for yourself or a dependent (spouse, children, parents, siblings). Maximum deduction: ₹40,000 for individuals below 60 years of age, or ₹1,00,000 for senior citizens (60+ years). A prescription certificate (Form 10-I) from a qualified specialist is mandatory. This deduction is available only under the old tax regime.
₹1,00,000Section 80DDB deduction limit for senior citizens (60+ years) — old tax regime
Section 80DDB Deduction Limits
Category
Age
Maximum Deduction
Regime
Individual / HUF (self or dependent)
Below 60 years
₹40,000
Old regime only
Senior Citizen
60 years and above
₹1,00,000
Old regime only
Very Senior Citizen (pre-2018)
80 years and above
₹1,00,000 (same as 60+)
Old regime only
Note: If the amount actually spent is less than the limit, only the actual amount spent is deductible. Insurance reimbursement received must be reduced from the deduction amount.
To claim Section 80DDB deduction, follow these steps:
Step 1 — Obtain Form 10-I: Get a prescription certificate from a qualified specialist employed at a government hospital or a recognized private hospital. The certificate must specify the disease, patient name, and confirm the specialist's qualification.
Step 2 — Keep all medical bills: Retain all original receipts and invoices for treatment, medicines, diagnostics, and hospitalization costs.
Step 3 — Deduct insurance reimbursement: If you received any amount from your health insurer or employer towards the treatment cost, subtract that amount from the total expenditure before claiming the deduction.
Step 4 — Claim in ITR: Enter the amount under Chapter VI-A deductions (Section 80DDB) while filing your Income Tax Return. Select "Old Tax Regime" when filing.
Frequently Asked Questions
Who can claim Section 80DDB deduction?
Any resident individual or Hindu Undivided Family (HUF) can claim Section 80DDB. The deduction is allowed for medical treatment expenses incurred for yourself or a dependent (spouse, children, parents, or siblings). The dependent must be wholly or mainly dependent on you for support.
You need a prescription certificate (Form 10-I) from a specialist doctor working in a government hospital or a recognized private hospital. The specialist must be qualified for the relevant disease — for example, an oncologist for cancer, a nephrologist for renal failure, or a neurologist for neurological diseases.
Is Section 80DDB available under the new tax regime?
No. Section 80DDB is available only under the old tax regime. If you opt for the new tax regime (default from FY 2023-24 onwards), you cannot claim this deduction. To benefit from 80DDB you must explicitly choose the old tax regime when filing your ITR.
What is the difference between 80DDB and 80D?
Section 80D covers health insurance premium payments — you get a deduction for the premium paid for yourself, family, or parents. Section 80DDB covers actual medical treatment expenses for specified serious diseases. They serve different purposes, and you can claim both in the same year if eligible — 80D for your health insurance premium and 80DDB for treatment costs of a specified disease.
