Section 80DDB — Deduction for Treatment of Specified Diseases
Money spent on treating a serious illness — cancer, chronic kidney failure, a listed neurological disease, haemophilia, thalassaemia or AIDS — for yourself or a dependant can be deducted from your taxable income under Section 80DDB. The limit is ₹40,000, or ₹1,00,000 where the patient is a senior citizen, less any insurance or reimbursement. The calculator below works out your deduction. Stated under the Income-tax Act, 2025 (Section 128) and the Act, 1961.
80DDB Deduction Calculator
Enter the treatment cost and any insurance received. The limit follows the patient’s age.
What Section 80DDB (now Section 128) covers
Section 80DDB allows a deduction for the actual cost of medical treatment of a specified disease, for the taxpayer or a dependant. The deduction is not the full bill — it is capped by age and reduced by any insurance claim or employer reimbursement. Under the new Income-tax Act, 2025 it continues as Section 128, with the same limits and disease list. It is an old-regime deduction.
| Who is the patient | Maximum deduction |
|---|---|
| You or a dependant, below 60 | ₹40,000 |
| You or a dependant, senior citizen (60+) | ₹1,00,000 |
| Deduction = actual expenditure, capped as above, minus insurance or employer reimbursement received. The age limit follows the patient, not the taxpayer. | |
Diseases covered under Rule 11DD
Where the disability is 40% or more — dementia, dystonia musculorum deformans, motor neuron disease, ataxia, chorea, hemiballismus, aphasia, Parkinson’s disease.
All forms of cancer certified as malignant.
Full chronic kidney failure, including patients on dialysis.
Full-blown acquired immuno-deficiency syndrome.
Haemophilia and thalassaemia.
A prescription from a specialist (for example a neurologist, oncologist, nephrologist or as relevant), giving the disease and the patient’s details. Form 10-I is no longer separately required, but keep the prescription.
Old Act 1961 vs new Act 2025 — numbering
Income-tax Act, 1961
- Deduction: Section 80DDB (Rule 11DD diseases)
- ₹40,000 under 60 · ₹1,00,000 senior citizen
- Less insurance and reimbursement
- Applies for FY 2025-26 and earlier
Income-tax Act, 2025
- Deduction: Section 128
- Limits and disease list unchanged
- Old regime only
- Applies from Tax Year 2026-27 (1 April 2026)
A worked example
Sunita treating her father (72) for cancer (20% slab, old regime)
| Treatment expenditure | ₹1,50,000 |
| Received from health insurance | ₹40,000 |
| Expenditure less reimbursement | ₹1,10,000 |
| Deduction (senior patient, capped ₹1,00,000) | ₹1,00,000 |
| Tax saved (20% + 4% cess) | ₹20,800 |
Sunita’s father is a senior citizen, so the ₹1,00,000 limit applies. Her net cost after insurance is ₹1,10,000, which is capped at ₹1,00,000 for the deduction. Had her father been under 60, the cap would have been ₹40,000.