Every rupee of eligible deduction reduces the income on which you pay tax. Section 80DDB of the Income-tax Act, 1961 is one such provision, and using it correctly can meaningfully lower your tax bill.

This guide explains Section 80DDB in plain language — the deduction limit, who can claim it, what is covered, the documents to keep, and the exact steps to claim it in your ITR.

What is 80DDB?

Section 80DDB allows a deduction for expenses actually incurred on the medical treatment of specified diseases (such as certain cancers, chronic renal failure, and neurological conditions) for self or a dependent.

How much can you claim?

Up to ₹40,000; up to ₹1,00,000 where the patient is a senior citizen.

Who is eligible

  • Resident individuals and HUFs.
  • A prescription from a specialist is required.
  • Available under the old regime.

What is covered

  • Actual treatment costs of diseases specified in Rule 11DD.

Documents and proof to keep

  • Specialist's prescription in the prescribed form; medical bills.

Retain these documents even though they are not attached to the return — the tax department can ask for them during processing or assessment.

Senior-citizen limit

You spend ₹1,20,000 on a specified illness for your 70-year-old parent. The deduction is capped at ₹1,00,000, reduced by any insurance reimbursement received.

Points to remember

  • The deduction is reduced by any amount received from an insurer or reimbursed by an employer.

How to claim it in your ITR

  1. Gather proof. Collect the certificates, receipts or statements listed above for the financial year.
  2. Choose the right regime. Opt for the old regime in your return, otherwise the deduction will not apply.
  3. Enter the amount. Report the eligible amount against Section 80DDB in the deductions schedule of your ITR on the income-tax e-filing portal.
  4. Verify and file. Cross-check against Form 26AS / AIS, then submit and e-verify the return within the prescribed time.

Frequently asked questions

Which diseases are covered?

Those listed in Rule 11DD, including specified neurological diseases, malignant cancers, chronic renal failure, and haematological disorders.