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Section 80DDB of Income Tax Act

An individual can claim for deduction for incurring medical expenditure either for self or for a family dependent. Under the Section 80DDB, an individual can claim for deduction up to Rs 40,000. If an individual on behalf of whom such medical expenditure is incurred is a senior citizen, then one can claim for deduction up to Rs 1,00,000 per annum.

Details of deduction under Section 80DDB

The following list of assesses can claim for deduction under Section 80DDB, for medical treatment of a dependent who is suffering from a specific disease

  • Individuals
  • Hindu Undivided Family
  • Resident Indians
  • A dependent includes spouse, children, siblings and parents
  • The money spent on the treatment of the dependent can be claimed for deduction
  • If the dependent is insured and some payment money has been received from the insurance company or is reimbursed from the employer then in such cases, the insurance or reimbursement received should be subtracted from the deduction.

Total Amount allowed for deductions

Financial Year 2018 – 2019 (the Assessment year 2019 – 2020)

  • Rs 40,000 per annum or the actual amount paid (whichever is less)
  • For Senior citizens, Rs 1,00,000 per annum or the actual amount paid (whichever is less)

Financial Year 2015 – 2016 (the Assessment year 2016 – 2017)

  • Rs 40,000 per annum or the actual amount paid (whichever is less)
  • For Senior citizens, Rs 60,000 per annum or the actual amount paid (whichever is less)

Financial Year 2014 – 2015 (the Assessment year 2015 – 2016)

  • Rs 40,000 per annum or the actual amount paid (whichever is less)
  • For Senior citizens, Rs 60,000 per annum or the actual amount paid (whichever is less)
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