Decoding the medical tax codes
The Old Regime has several medical sections, and mixing them up is a classic error. The two most confused are 80D and 80DDB. The easy rule: 80D is for prevention and general health (insurance, check-ups), while 80DDB is for treating specific, severe named diseases.
Side by side
| Feature | 80D | 80DDB |
|---|---|---|
| Covers | Insurance premiums, check-ups, senior bills | Treatment of specified critical diseases |
| Who | Self, spouse, children, parents | Self, spouse, children, parents, dependent siblings |
| Limit | ₹25,000 / ₹50,000 (senior) | ₹40,000 / ₹1,00,000 (senior) |
80DDB allows up to ₹40,000, rising to ₹1,00,000 if the patient is a senior citizen (Source: Section 80DDB, Income Tax Act).
Section 80D: health insurance
- Covers: mediclaim premiums, preventive check-ups, and for uninsured seniors, routine medical bills.
- Limit: ₹25,000 for those below 60; ₹50,000 where a senior is insured.
Section 80DDB: critical illness
- Covers: actual treatment cost of specified diseases — cancer, chronic renal failure, Parkinson's, severe neurological disorders, and similar.
- Limit: up to ₹40,000, or ₹1,00,000 if the patient is a senior citizen.
- Proof: you need a prescription or certificate from a specialist (such as an oncologist or neurologist).
Can you claim both?
Yes. If you paid health insurance premiums (80D) and spent on a dependent's specified illness (80DDB), you may claim both, provided each condition is met.
Note: if insurance reimburses part of the illness cost, subtract that reimbursed amount from your 80DDB claim.
What you should do
- Decide which spend is "general/insurance" (80D) and which is "named critical illness treatment" (80DDB).
- Get the specialist certificate before claiming 80DDB.
- Net off any insurance reimbursement from the 80DDB figure.
Common mistake
Claiming an illness treatment under 80D, or claiming 80DDB without the specialist certificate. Both invite a notice. Keep the documents matched to the right section.
How LastMinute ITR helps
Entering the wrong amount in the wrong section is a frequent slip. LastMinute ITR asks plain-English questions about your medical spend and routes each rupee to 80D or 80DDB inside your deductions, while checking the old regime is worth it. You file and e-verify on incometax.gov.in.