What is Section 80DDB

Updated on : Aug. 26, 2022 - noon 17 min read.

Section 80DDB provides a deduction for the expenditure actually incurred on the treatment of specified diseases for self, spouse, children, parents, and siblings. The list of specified diseases is covered by Rule 11DD of the income tax.

Section 80ddb limit

The deduction u/s 80DDB for the expenditure on the medical treatment of the specified diseases can be claimed by-

  • Resident Individuals (Indian or foreign citizen) for self, spouse, children, parents, brothers, and sisters.
  • HUF for any member of the family
  • Wholly /partly dependent on such taxpayer for his/her support & maintenance
  • NRI’s are not eligible for this deduction.

Documents required to claim the deduction-

  • Medical Certificate
  • Self-Declaration Document
  • 80DDB Form
  • Paid Insurance Premium Receipts

Form Format-

Follow the step-wise guide to fill up the 80DDB Form:

Step 1: Fill in the patient's name, address, and father's name.

Step 2: Write the name and the person's address and relationship with the patient on whom the person is dependent.

Step 3: Mention the name of the disease. Also, specify the extent of the disability (For example, 40% or more).

Step 4: Fill in the name, address, registration, and qualification of the doctor issuing the medical certificate. Mention the name and address of the hospital.

Step 5: Fill in the "verification" section. Also, the form should be duly signed by you and the head of the government hospital. He/she must hold a post-graduate degree in General or Internal Medicine.

Difference between sections 80D, 80DD, 80DDB: