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How much rebate under section 80DDB?

Tukaram Gaikwad (63 Points)

21 February 2019

Sir,
please suggest me about rebate limit under section 80DDB.

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2 Replies

Susmita Dutta, CA , CPA (CA ) (2141 Points)
Replied 21 February 2019

Deduction limit u/s 80DDB. The deduction limit depends upon the actual expense incurred and age of the person for whose treatment the money was spent. 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.

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Susmita Dutta, CA , CPA (CA ) (2141 Points)
Replied 21 February 2019

The deduction limit depends upon the actual expense incurred and age of the person for whose treatment the money was spent.

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.