Brief Discussion on 80DD, 80DDB & 80U

27 Oct 2022


*Dependents are:

Spouse, Children, Siblings, Parents & Members of HUF

*Medical Practitioner:

Neurologist (MD in Neurology) or Pediatric Neurologist or Civil Surgeon or a Chief Medical Officer (CMO)

For every New Financial Year, a Medical Certificate should be obtained. It is recommended that the clinical records/medical certificate should be maintained on the off chance that the personal assessment can take place in near future by the Income Tax Department.


You can claim full amount of deduction i.e. 75,000 or 1,25,000 (as the case may be) even if you haven’t incurred medical expenditure of same value or deposited less amount in Insurance scheme.


Points to remember:

1.       NRI cannot claim this deduction.

2.       Disabled person should be wholly/mostly dependent on the person claiming deduction.

3.       Mental disabilities, Low vision, Blindness, Leprosy-cured, Hearing impairment, Locomotor disability, Mental illness, Autism, Cerebral palsy, Multiple disabilities are the only Diseases covered under this Deduction.

4.       You can’t claim 80DD & 80U simultaneously.  



Medical Practitioner:

Neurologist (MD in Neurology) or Pediatric Neurologist or Civil Surgeon or a Chief Medical Officer (CMO)

For every New Financial Year, a Medical Certificate should be obtained. It is recommended that the clinical records/medical certificate should be maintained on the off chance that the personal assessment can take place in near future by the Income Tax Department.


You can claim full amount of deduction i.e. 75,000 or 1,25,000 (as the case may be) even if you haven’t incurred medical expenditure of same value. It is type pf flat rate deduction


Points to remember:

1.       NRI cannot claim this deduction.

2.       Mental disabilities, Low vision, Blindness, Leprosy-cured, Hearing impairment, Locomotor disability, Mental illness, Autism, Cerebral palsy are the only Diseases covered under this Deduction.

3.       You can’t claim 80U & 80DD simultaneously.



*Dependents are: Spouse, Children, Siblings, Parents & Members of HUF

*Medical Practitioner: Neurologist / Oncologist / Urologist / Specialist’s

For every New Financial Year, a Prescription / Medical Expenditure should be obtained. It is recommended that the clinical records/medical certificate should be maintained on the off chance that the personal assessment can take place in near future by the Income Tax Department.


Deduction depends on the Actual Expense Incurred with the age factor included. Also, if a person is Insured through means of Insurance Policy & any amount is paid by the Insurance Company then that amount will be first deducted from the Expenditure & left out amount


Points to remember:

1.       NRI cannot claim this deduction.

2.       You can claim 80DDB & 80DD simultaneously. (Fulfilling conditions of both the sections)

3.       Here the actual amount (whichever is Less) is taken as Deduction:

·       Actual Expenditure Incurred

·       40,000 or 1,00,000 (as the case may be depending on the Age factor)



Example of Form 10IA:


Example of Form 10IA

Siddharth Sachan