What are the deductions for Medical Treatment?

Here are a few sections under which you can claim deductions on the amount you paid for your medical treatment: -

1. Section 80DD

If any taxpayer spends some amount for the medical treatment of a dependent family member, then the taxpayer can claim deduction while filing his/her Income-tax return.

Under section 80DD expenses for medical treatment as well as maintenance of the dependent person are also covered in addition to treatment.

According to section 80DD, irrespective of the actual amount of medical treatment or maintenance cost, the taxpayer can claim the deduction of Rs. 75,000 in case of normal disability and Rs. 1,25,000/- in case of severe disability.

2. Section 80U

Under section 80U a taxpayer can claim deductions in his own Income-tax return.

He/she can claim deductions irrespective of the actual amount of medical treatment or maintenance cost, the available deduction to the taxpayer is Rs. 75,000, in case of normal disability; and Rs. 1,25,000 in case of severe disability.

3. Section 80DDB

If a taxpayer pays an amount for his/her medical treatment or his/her dependent relative for some specified diseases which are stated in Rule 11DD of the Income Tax Rules, then he can claim the deduction under this section.

The amount that can be claimed as deduction will be as follows: -

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