Income Tax Rebates for Cancer Patients
Tax Benefits for Cancer Patients
Taxpayers who have dependants or self have cancer can get benefits under
section 80DDB and have to submit a certificate regarding the same
How and from Whom to take certificate for claiming tax rebate
|Certificates can be issued by
|Certificate can be taken from a Specialist (Oncologist having a
Doctorate of Medicine (D.M.) degree in Oncology or any equivalent degree
which is recognised by the Medical Council of India)
| Private Hospital:
Patients getting treated in a private hospital are not required
to take the certificate from a government hospital
| Government Hospital:
Patients receiving treatment in a government hospital have to
take the certificate from any specialist working full-time in that hospital.
Such specialist must have a post-graduate degree in
General or Internal Medicine or any equivalent degree, which is recognised by the Medical Council of India.
|Certificate in Form 10I is no longer required
The certificate must have
- Name and age of the patient
- Name of the disease or ailment
- Name, address, registration number and the qualification of the specialist issuing the prescription
- If the patient is receiving the treatment in a Government hospital,
it should also have name and address of the Government hospital.
Details of deduction allowed under section 80DDB
Deduction under section 80DDB is allowed for medical treatment by
- Can be claimed by an Individual or HUF
- Allowed to Resident Indians
- When taxpayer has spent money on treatment of the dependant
- Dependant shall mean spouse, children, parents and siblings. Note: In case the dependant is insured and some payment is also received from an insurer or reimbursed from employer ->
such insurance or reimbursement received shall be subtracted from the deduction.
Patients are advised to reach out to the Income tax specialists to help out with the same
In normal cases, the assessee (individual or HUF) is eligible for tax deduction of Rs. 40,000 or the actual amount spent, whichever is less
In case the person subject to medical treatment of specified disease is a senior citizen, the assessee will be eligible for tax deduction of Rs. 60,000 or the actual amount spent, whichever is less.
In case the person subject to medical treatment of specified disease is a super senior citizen, the assessee will be eligible for tax deduction of Rs. 80,000 or the actual amount spent, whichever is less.
|Age of Patient
||Deduction allowed to assessee (individual or HUF)
|Up to 60 years
||Least of actual amount spent or Rs. 40,000
|Senior citizen (60-80 years)
||Least of actual amount spent or Rs. 60,000
|Super senior citizen (above 80 years)
||Least of actual amount spent or Rs. 80,000
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