Cancer treatment, long-term dialysis, and care for Parkinson’s disease can cost lakhs of rupees in a single year. Section 80DDB of the Income-tax Act exists for exactly this kind of spending. It lets you deduct what you actually paid for the treatment of a short list of specified diseases, up to a fixed ceiling.
Answer first: Section 80DDB (Section 128 under the Income-tax Act, 2025) lets resident individuals and HUFs deduct medical spending on specified diseases listed in Rule 11DD, up to Rs 40,000 a year, or Rs 1,00,000 if the patient is a senior citizen aged 60 or above. It works only under the old tax regime, and only on the amount left after any insurance or employer reimbursement.
Quick answer box
- What: A deduction from your total income for medical treatment of specified diseases.
- How much: Actual spending, capped at Rs 40,000 (patient under 60) or Rs 1,00,000 (patient 60 or above).
- For whom: Yourself, or a dependent spouse, child, parent, brother, or sister. For an HUF, any member.
- Proof needed: A prescription from the right specialist. No government-hospital certificate is needed.
- Regime: Old tax regime only. The new tax regime does not allow this deduction.
- New number: Section 80DDB becomes Section 128 under the Income-tax Act, 2025, from Tax Year 2026-27. The limits and the disease list stay the same.
What is Section 80DDB deduction?
Section 80DDB is a Chapter VI-A deduction. It covers money you spend on medical treatment, not money you spend on health insurance premiums. That distinction matters: premiums fall under Section 80D (now Section 126), while treatment bills for the listed diseases fall under Section 80DDB (now Section 128). You can claim both in the same year, for different spending, as long as you file under the old regime.
The deduction is based on what you actually paid. If you spent Rs 25,000, you claim Rs 25,000, not the full ceiling. If you spent Rs 3,00,000, you claim only up to the ceiling that fits the patient’s age. And if an insurer or your employer paid part of the bill, you subtract that part first and claim only the balance from your own pocket.
Only resident individuals and HUFs can claim it. A non-resident cannot claim Section 80DDB, even for treatment taken in India.
Which diseases qualify under Section 80DDB?
Only the diseases named in Rule 11DD of the Income-tax Rules qualify. A serious illness that is not on this list gets no deduction under this section, however large the bill. The list has five groups:
| Disease group | What it covers |
|---|---|
| Neurological diseases, with disability certified at 40% or more | Dementia, dystonia musculorum deformans, motor neuron disease, ataxia, chorea, hemiballismus, aphasia, Parkinson’s disease |
| Malignant cancers | All malignant cancers, certified by an oncologist |
| Full-blown Acquired Immuno-Deficiency Syndrome (AIDS) | Full-blown AIDS, certified by a specialist in general or internal medicine |
| Chronic renal failure | Long-term kidney failure, certified by a nephrologist or urologist |
| Haematological disorders | Haemophilia and thalassaemia, certified by a haematologist |
Two points in this list catch people out. First, the 40% disability test applies only to the neurological group. Cancer, AIDS, chronic renal failure, haemophilia, and thalassaemia have no percentage test. Second, the list is closed. Diabetes, heart surgery, asthma, and arthritis are not on it, so treatment for those conditions cannot be claimed here, even though they are serious and costly.
How much can you claim under Section 80DDB?
The ceiling depends on the age of the patient, not on your age as the taxpayer. If you pay for your 67-year-old father’s dialysis, the Rs 1,00,000 ceiling applies because he is the patient.
| Patient’s age | Maximum deduction |
|---|---|
| Below 60 years | Actual spending, up to Rs 40,000 |
| 60 years or above | Actual spending, up to Rs 1,00,000 |
There is no separate higher ceiling for people aged 80 or above. Before 1 April 2019 there was a split — Rs 60,000 for senior citizens and Rs 80,000 for very senior citizens. The Finance Act, 2018 removed that split. Since then, every senior citizen aged 60 or above gets the same single ceiling of Rs 1,00,000.
Worked example 1: cancer treatment, patient under 60
A 35-year-old taxpayer spends Rs 2,40,000 on cancer treatment during the year. Her health insurer pays Rs 1,50,000. Her net spending from her own pocket is Rs 90,000. The ceiling for a patient under 60 is Rs 40,000, so she claims Rs 40,000. At the 20% slab, that deduction saves Rs 8,000 in tax, plus 4% cess, which is Rs 8,320 in total.
Worked example 2: dialysis for a senior-citizen parent
A taxpayer pays Rs 1,80,000 for his 67-year-old father’s dialysis. There is no insurance reimbursement. The ceiling for a senior-citizen patient is Rs 1,00,000, so he claims Rs 1,00,000. At the 30% slab, that saves Rs 30,000 in tax, plus 4% cess, which is Rs 31,200 in total.
The lesson in both examples is the same: claim the lower of your net spending and the ceiling. Spending more than the ceiling does not raise the deduction, and spending less than the ceiling does not let you claim the full ceiling.
Who can you claim Section 80DDB for?
You can claim for treatment of yourself, and for treatment of people who depend on you. For an individual taxpayer, a dependent means a spouse, a child, a parent, a brother, or a sister who is wholly or mainly dependent on you. For an HUF, the patient can be any member of the family.
This is why the section is often used for parents. If your father is a senior citizen with chronic renal failure and you pay his dialysis bills, the Rs 1,00,000 ceiling applies and the deduction lands in your return, provided he is dependent on you and you actually bore the cost. Keep the payment trail in your name: bank statements and receipts that show you paid make the claim easy to defend.
If the patient dies during the year after treatment costs were incurred, the person who actually bore those costs can still claim the deduction for that year, with the bills and the specialist prescription kept on file.
What certificate do you need for Section 80DDB?
You need a prescription from a specialist who holds the right postgraduate qualification for that disease. Since 2015, the old Form 10-I certificate has been discontinued. You do not need a certificate from a government hospital, and a prescription from a private specialist is fully valid, as long as the specialist’s qualification matches the disease.
| Disease group | Prescription must come from |
|---|---|
| Neurological diseases | A neurologist with a DM degree or an equal recognised degree |
| Malignant cancers | An oncologist with a DM degree or an equal recognised degree |
| Full-blown AIDS | A specialist with a postgraduate degree in general or internal medicine, or an equal degree |
| Chronic renal failure | A nephrologist with a DM degree, or a urologist with an MCh degree, or an equal degree |
| Haemophilia and thalassaemia | A specialist with a DM degree in haematology or an equal recognised degree |
The prescription must carry four things: the patient’s name and age, the name of the disease, and the specialist’s name, address, registration number, and qualification. Check these before you leave the clinic. A prescription that misses the registration number or the qualification is the most common paperwork reason a claim gets questioned.
You do not submit the prescription with your return. You enter the amount in the Chapter VI-A deductions part of your ITR and keep the prescription, bills, and payment proofs with you in case the department asks for them later.
Can you claim Section 80DDB in the new tax regime?
No. Section 80DDB is a Chapter VI-A deduction, and the default new tax regime under Section 115BAC (Section 202 under the 2025 Act) does not allow Chapter VI-A deductions, apart from a narrow set such as the employer’s NPS contribution. To use Section 80DDB, you must opt for the old regime when you file.
This is the single most common reason a genuine claim fails. Run the numbers both ways before you choose. For a taxpayer under 60 claiming only Rs 40,000, the tax saved is Rs 4,160 at the 10% slab, Rs 8,320 at 20%, or Rs 12,480 at 30%, each including cess. That saving has to beat the lower slab rates of the new regime for the old regime to be worth it. For a senior-citizen patient at the Rs 1,00,000 ceiling, the saving is Rs 10,400 at 10%, Rs 20,800 at 20%, or Rs 31,200 at 30%, which tips the comparison far more often. Do the comparison with your full set of old-regime deductions, not with 80DDB alone.
Section 80D vs Section 80DDB: what is the difference?
| Section 80D (Section 126) | Section 80DDB (Section 128) | |
|---|---|---|
| What it covers | Health insurance premiums, plus medical spending for senior citizens without cover | Treatment cost of specified diseases only |
| Ceiling | Rs 25,000, or Rs 50,000 for senior citizens, plus Rs 5,000 preventive check-up within the limit | Rs 40,000, or Rs 1,00,000 for senior citizens |
| Proof | Premium receipts | Specialist prescription under Rule 11DD |
| Can both be claimed? | Yes, for different spending, under the old regime | Yes, for different spending, under the old regime |
Read our guides on health insurance deduction under Section 80D and senior citizen tax benefits to see how the two sections fit together, and the complete Chapter VI-A deductions list for every deduction in one place.
How to claim Section 80DDB in your ITR
- Confirm the disease is listed. Match the diagnosis against the Rule 11DD list above. If it is not listed, do not claim it here.
- Get the specialist prescription. Make sure it names the patient, the patient’s age, the disease, and the specialist’s qualification and registration number.
- Add up what you paid. Use bills and payment proofs for the same financial year. Only spending in that year counts.
- Subtract reimbursements. Take off anything your insurer or employer paid for the same treatment.
- Apply the ceiling. Claim the lower of your net spending and Rs 40,000 or Rs 1,00,000, based on the patient’s age.
- Pick the old regime. Choose the old tax regime in your return, and enter the amount in the Chapter VI-A deductions section. If you are unsure which regime wins overall, compare both using our new regime slabs guide.
- Keep the papers. Store the prescription, bills, and payment proofs for at least a few years after filing, in case of scrutiny.
What changed and what stayed the same?
Under the Income-tax Act, 2025, which governs Tax Year 2026-27 onward, Section 80DDB is renumbered as Section 128. The limits, the disease list, and the old-regime-only rule are unchanged by the renumbering. Returns for FY 2025-26, filed in AY 2026-27, still use the old number, Section 80DDB. From Tax Year 2026-27, quote Section 128. If a form or a portal field still shows the old label during the changeover, the amount and the rules are the same either way.
What has changed over the years, and is worth knowing: the senior-citizen ceiling was raised and merged into a single Rs 1,00,000 figure from 1 April 2019, and the government-hospital certificate requirement was dropped in 2015 in favour of a specialist prescription. Both changes made the claim simpler. Neither change widened the disease list, which has stayed narrow by design.
Common mistakes to avoid
- Claiming under the new regime. The deduction simply does not exist there. Filing under the new regime and entering an 80DDB amount will not produce a tax saving.
- Claiming the full ceiling instead of actual spending. The ceiling is a cap, not a fixed amount.
- Forgetting to subtract reimbursement. Claiming the gross bill after the insurer already paid it is double counting, and it is easy for the department to spot from your AIS.
- Using the wrong specialist. A prescription from a general physician does not meet Rule 11DD. The specialist’s qualification must match the disease.
- Claiming an unlisted disease. A large bill for an illness outside Rule 11DD belongs nowhere in this section.
- Using the patient’s age wrong. The ceiling follows the patient’s age, not yours. A 40-year-old paying for a 65-year-old parent’s treatment uses the Rs 1,00,000 ceiling.
Frequently asked questions
What is the maximum deduction under Section 80DDB for FY 2025-26?
Rs 40,000 if the patient is under 60, or Rs 1,00,000 if the patient is a senior citizen aged 60 or above. In both cases the deduction is capped at the actual amount you spent, whichever is lower. These limits apply for FY 2025-26 with no change announced for the year.
Can I claim Section 80DDB deduction under the new tax regime?
No. Section 80DDB is a Chapter VI-A deduction, and the new tax regime under Section 115BAC does not allow it. You can claim it only if you opt for the old tax regime when you file your return.
Do I need a certificate from a government hospital to claim Section 80DDB?
No, not anymore. Since Form 10-I was discontinued in 2015, a prescription from a qualifying specialist at any hospital, private or government, is enough. The specialist must hold the recognised postgraduate qualification for that disease, and the prescription must show the patient’s name and age, the disease, and the specialist’s name, address, registration number, and qualification.
Can I claim Section 80DDB if my insurer or employer already reimbursed part of the treatment cost?
Yes, but you must subtract the reimbursed amount from your total spending first, and then apply the ceiling to the balance. For example, if you spent Rs 2,40,000 and the insurer paid Rs 1,50,000, your net spending is Rs 90,000, and a patient under 60 can claim Rs 40,000 of it.
Can I claim Section 80DDB for my parents’ medical expenses?
Yes, if the parent is wholly or mainly dependent on you and the treatment is for a disease listed in Rule 11DD. The same rule covers a dependent spouse, child, brother, or sister. The ceiling follows the patient’s age, so a senior-citizen parent’s treatment qualifies for the Rs 1,00,000 ceiling.
Is there a separate higher limit for very senior citizens aged 80 or above?
No, not anymore. The old split of Rs 60,000 for senior citizens and Rs 80,000 for very senior citizens was removed by the Finance Act, 2018, effective 1 April 2019. Since then, every senior citizen aged 60 or above gets the same single ceiling of Rs 1,00,000.
Official sources
- Income-tax Department portal: https://www.incometax.gov.in/
- Income Tax India portal: https://incometaxindia.gov.in/
- For the section mapping under the Income-tax Act, 2025, see the CBDT concordance and “What’s New” section on the Income-tax Department portal.
Reviewed by Asuthod Rathod, CA | Last updated: 29 October 2026
Disclaimer: This article explains tax rules in simple terms for general information. Tax law changes often, and your situation may differ. Verify the current rules on the official Income-tax portal or consult a qualified tax professional before filing.
Editorial byline for eircicai tax saving guides — covering 80C investments, ELSS, PPF, NPS, and regime comparison. Content is reviewed by Asuthod Rathod, CA.