Section 80DDB Deduction certificates


What are the certificates required to claim under 80DDB and How much the claim covers?

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Medical Certificate, Self Declaration Certificate, Receipts of Insurance Premium Paid

The taxpayer is required to produce/ submit a medical certificate stating the disability from a certified medical authority as per the law. This certificate can be received from the following people:
A neurologist qualified with a Doctor of Medicine (MD) degree in Neurology or a Pediatric Neurologist with a similar degree for children.
A Civil Surgeon or a Chief Medical Officer (CMO) of any government hospital.

To avail tax benefits under Section 80DDB, the assessee must provide proof of the need of the medical treatment along with a proof showing that the treatment has been undertaken. Hence, you should certainly get a prescription from a qualified and verified doctor.

Diseases or ailments specified under Section 80DDB are as follows-

Neurological diseases, with disability level of 40% and more and covers Chorea, Motor Neuron Disease, Dementia, Ataxia, Aphasia, Parkinson’s Disease Dystonia Musculorum Deformans, and Hemiballismus
AIDS- Acquired Immuno-Deficiency Syndrome
Malignant Cancer
Chronic Renal failure
Hematological disorders like Hemophilia or Thalassaemia.

The amount of deduction that can be claimed under Section 80DDB can be tabled as follows :

Age less than 60 years Amount of deduction (Rs.) Rs.40,000 or actual expenses, whichever is less
Senior Citizens- Age 60 years and above Rs.1,00,000 or actual expenses, whichever is less
Very Senior Citizens- Age 80 years and above Rs.1,00,000 or actual expenses, whichever is less

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