Applicable to: Individuals & HUFs (for self or dependent relatives)
This section provides tax relief for expenses incurred on treating specified critical diseases like cancer, neurological disorders, and chronic renal failure.
Key Features (AY 2025-26)
1. Eligible Diseases
Specified illnesses include:
- Cancer
- Chronic Kidney Disease (Stage V)
- Hematological Disorders (Thalassemia, Hemophilia)
- Neurological Diseases (Parkinson’s, Dementia, ALS)
- AIDS
- Other notified rare diseases
(Full list in Rule 11DD of Income Tax Rules)
2. Deduction Limits
| PATIENT TYPE | MAXIMUM DEDUCTION |
| Below 60 years | ₹40,000 |
| Senior Citizens (60+ years) | ₹1,00,000 |
3. Who Can Claim?
- For self
- Dependents(spouse, children, parents, siblings)
4. Required Documents
- Medical certificatefrom a specialist doctor (Oncologist, Nephrologist, etc.) in a government hospital
- Prescriptions & bills(no need to submit, but maintain records)
How to Claim?
- Obtain Form 10-I(certificate from specialist)
- Ensure payment mode is traceable(no cash payments > ₹10,000)
- File ITR with details
Comparison with Similar Sections
| SECTION | PURPOSE | MAX DEDUCTION |
| 80DDB | Critical illness treatment | ₹1,00,000 (seniors) |
| 80D | Health insurance | ₹1,00,000 |
| 80DD | Disabled dependent | ₹1,25,000 |
Key Conditions
- Only actual expenses(not reimbursed by insurance/employer)
- No double benefit(cannot claim same expense under 80D and 80DDB)
- Disease must be from specified list
Example Cases
- 45-year-old with cancer treatment (₹1.5L spent)→ ₹40,000 deduction
- 70-year-old parent with kidney dialysis (₹2L spent)→ ₹1,00,000 deduction
Pro Tips
- Combine with 80Dif you also have health insurance.
- Pre-authorize treatmentswith insurance to avoid reimbursement issues.
- Keep digital recordsof all bills and prescriptions.
