Specified Disease Medical Deduction — 80DDB / Section 128
Reviewed by Finin2min Editorial Desk · Last reviewed 11 August 2026
Calculate specified-disease deduction by applying the ₹40,000 or ₹1,00,000 ceiling first, then reducing reimbursement received.
Calculate specified-disease treatment deduction
Calculation basis
Deduction = maximum of zero and [lower of qualifying treatment paid and the applicable ceiling, minus reimbursement received]. The ceiling is applied first.
Source check: 21 October 2026. 80DDB main provision and second proviso; 2025 Act section 128.
The deduction is reduced by insurance or employer reimbursement.
Net eligible expenditure
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Deduction
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Measure
Amount / result
Statutory ceiling
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Reimbursement reduction
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Legal reference
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How This Is Calculated
Section 80DDB allows a deduction for actual medical expenditure on treatment of specified diseases (like certain cancers, chronic renal failure, or specified neurological conditions), for self or a dependent, reduced by any insurance/employer reimbursement received — subject to a cap, and requiring a prescription from a specified medical specialist. Available only under the old tax regime, and only to resident individuals/HUFs.
Frequently Asked Questions
What diseases qualify for the Section 80DDB deduction?
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A specific notified list of serious diseases qualifies — including certain cancers, chronic renal failure, specified neurological conditions, and a few others — not medical expenses generally. Check the current notified list, as ordinary illnesses don't qualify.
Is the 80DDB deduction based on actual expenses or a flat amount?
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It is expense-based: first take the lower of qualifying medical treatment actually paid and the statutory ceiling; then reduce insurance/employer reimbursement received, with a minimum deduction of zero. The cap is applied before reimbursement.
Do I need a prescription to claim 80DDB?
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Yes. A prescription from a specified medical specialist (the qualification requirement varies by disease) is mandatory to substantiate the claim — a general practitioner's prescription isn't sufficient for most specified diseases under this section.
Methodology, assumptions and sources
Scope: Computes the deduction available for medical treatment of specified diseases under Section 80DDB, based on the patient's age and actual expenditure incurred, available only under the old tax regime.
Calculation logic
Deduction = lower of (actual amount paid for medical treatment of a specified disease listed under the applicable rule, ₹40,000 for a patient below 60 years, or ₹1,00,000 for a senior citizen patient aged 60 or above).
The deduction is reduced by any amount received from an insurer or reimbursed by an employer for the same treatment, since the deduction is available only for the amount actually borne by the taxpayer.
Inputs and assumptions
Available only under the old tax regime, and only for the specific diseases/ailments listed in the prescribed rule (e.g., certain neurological diseases, malignant cancers, AIDS, chronic renal failure, specified haematological disorders) — the taxpayer must obtain a prescription from a specialist as prescribed.
Deduction can be claimed by the taxpayer for treatment of self or a dependant (spouse, children, parents, siblings, as defined) — the calculator asks the user to specify the relationship for the correct age-threshold check.
Exclusions and edge cases
A prescription from a specialist doctor (as prescribed under the rule) is a mandatory supporting document for the claim — this calculator computes the deduction amount but does not verify that a valid prescription is held.
Enter gross qualifying treatment expenditure and reimbursement separately. Do not net reimbursement out before entering expenditure: the statutory cap is applied first.