1800 202 8726
Tax relief & deductions

Tax Relief on Cancer — Diagnostic Costs

Most families paying for cancer diagnostics out of pocket are entitled to a tax deduction under Section 80DDB — and most never claim it because they do not know which certificate to ask their oncologist for.

Medically reviewed by Dr. Muralidhar Muddusetty, Surgical Oncologist, MBBS (AIIMS) · MS Surgery (AIIMS) · DNB Surg Onc · MRCS (Edinburgh) · Last reviewed September 2026

  • Diagnostics qualify — PET-CT, biopsy, blood panels and other tests for cancer count as eligible expenditure under Section 80DDB.
  • Up to ₹1 lakh deduction — If the patient is 60 or above, the deduction ceiling is ₹1,00,000. Below 60, it is ₹40,000.
  • One certificate does it — You need a written certificate from your treating oncologist — you no longer need a doctor from a government hospital.
  • Insurance reduces your claim — Any amount your insurer reimbursed is subtracted first. Only your actual out-of-pocket expenditure qualifies.
4.8 · 800+ Google reviews · 15,000+ patients treated
Limited Slots Today

Find your nearest centre

₹950   Today: FREE  ·  Including free written second opinion

Reply within 2 working hours
Report reviewed by a senior oncologist
Confidential. No commitment to start treatment.
or
Call 1800 202 8726
17+
Cancer Specialists
on Panel
96.9%
Breast Cancer
Survival Rate*
15,000+
Patients
Treated
4.8★
Google Rating
(800+ reviews)

Cancer is a specified disease under Section 80DDB. Your diagnostic bills — PET-CT, biopsy, blood work — count as eligible expenditure. Deduct actual costs up to ₹40,000 (under 60) or ₹1,00,000 (60 and above). You need a written certificate from your treating oncologist — not a form from a government hospital.

How much can you deduct under Section 80DDB?

Patient's age at end of financial yearMaximum deductionBasis
Below 60 yearsUp to ₹40,000Actual expenditure or ceiling, whichever is lower
60 years and above (senior citizen)Up to ₹1,00,000Actual expenditure or ceiling, whichever is lower
Amount reimbursed by insurer or employerSubtract this firstOnly net out-of-pocket expenditure qualifies
SourceIncome Tax Act, 1961 — Finance Act 2018 amendmentVerify current ceilings with a chartered accountant before filing

Do cancer diagnostic tests count as 'treatment' under Section 80DDB?

Yes. Cancer — listed as malignant cancers in the specified diseases schedule — is covered under Section 80DDB. The Income Tax Act uses the phrase 'medical treatment of specified disease', and diagnostic tests directly related to that disease are treated as part of that expenditure.

A PET-CT scan to stage your cancer, a biopsy to confirm the diagnosis, tumour marker blood tests, and imaging ordered during chemotherapy all count toward the deduction.

The test has to be for cancer, not a general check-up run at the same time. Keep separate bills for anything unrelated to your cancer care so your claim is straightforward.

Which centre is right for you?

We have centres across Telangana and Andhra Pradesh. Tell us where you are and we will point you to the closest one that offers what you need.

Meet the Specialists

17+ senior cancer specialists. One panel for your case.

Trained at AIIMS, Tata Memorial, and leading international centres. Combined 150+ years of experience. Every complex case is reviewed by 3+ of them — together.

Dr. Naresh Gundu
Medical Oncologist

Dr. Naresh Gundu

MBBS, DNB (Internal Medicine), DM (Medical Oncology)

View Profile
Dr. C. Raghavendra Reddy
Medical Oncologist

Dr. C. Raghavendra Reddy

MBBS(Gold Medal), DNB(General Medicine), DM(Medical Oncology)(Gold Medal)

View Profile
Dr. Bharati Devi Gorantla
Medical Oncologist

Dr. Bharati Devi Gorantla

MBBS, MD(General Medicine), DM(Medical Oncology)(Adyar,Chennai), ECMO, MRCP SCE(UK)

View Profile
Dr. Owais Mohammed
Medical Oncologist

Dr. Owais Mohammed

MBBS, MD (General Medicine), DrNB (Medical Oncology), ECMO, MRCP SCE (Medical Oncology) (UK)

View Profile
Dr. T. Raghavender Reddy
Medical Oncologist

Dr. T. Raghavender Reddy

MBBS, DM (Medical Oncology), MD (Radiation Oncology)

View Profile
Dr. N. Kiranmayee
Medical Oncologist

Dr. N. Kiranmayee

MBBS, DM (Medical Oncology), MD (Internal Medicine)

View Profile
Dr. Muralidhar Muddusetty
Surgical Oncologist

Dr. Muralidhar Muddusetty

MBBS (AIIMS), MS (Surgery) (AIIMS), DNB (Surgical Oncology), MRCS (Edinburgh)

View Profile
Dr. Raghavendra Naik
Surgical Oncologist

Dr. Raghavendra Naik

MBBS, MS (General Surgery), M.Ch (Surgical Oncology)

View Profile
Dr. Mohammed  Imaduddin
Surgical Oncologist

Dr. Mohammed Imaduddin

M.B.B.S, MS (General Surgery), M.Ch (Surgical Oncology)

View Profile
Dr. Vinay Mamidala
Surgical Oncologist

Dr. Vinay Mamidala

MBBS, MS(General Surgery), M.Ch(Surgical Oncology), FMAS, FARIS(Ongoing)

View Profile
Dr. Paila Gowri Naidu
Surgical Oncologist

Dr. Paila Gowri Naidu

MBBS, MS (General Surgery), M.Ch (Surgical Oncology), FMAS

View Profile
Dr. Venkata Sushma P
Radiation Oncologist

Dr. Venkata Sushma P

MBBS, MD (Radiation Oncology)

View Profile
Dr. Kirti Ranjan Mohanty
Radiation Oncologist

Dr. Kirti Ranjan Mohanty

MBBS, MD (Radiation Oncology)

View Profile
Dr. Gangadhar Vajrala
Radiation Oncologist

Dr. Gangadhar Vajrala

MBBS, MD (Radiation Oncology), MPH

View Profile
Dr. Basudev Pokhrel
Hematologist

Dr. Basudev Pokhrel

MBBS, M.D (Immunohematology & Blood Transfusion)

View Profile
Dr. Mohammed Imran
Interventional Radiologist

Dr. Mohammed Imran

View Profile
Dr. Vajja Sandeep Kumar
Surgical Oncologist

Dr. Vajja Sandeep Kumar

MBBS, MS (General Surgery), DrNB (Surgical Oncology), FALS Oncology

View Profile
Dr. Sridhar Kamani
Surgical Oncologist

Dr. Sridhar Kamani

MBBS, MS (General Surgery), DrNB (Surgical Oncology)

View Profile

Want a specific doctor for your case? Mention them when booking.

Book Free Consultation

Care closer to home

35+ centres, so most treatment does not mean relocating to a metro.

Book Free Consultation Call 1800 202 8726

Which cancer-related expenses count toward Section 80DDB — and which do not?

ExpenseCounts toward 80DDB?Why
PET-CT, CT, MRI ordered for cancerYesCore diagnostic imaging for the specified disease
Biopsy and histopathologyYesRequired to diagnose and monitor cancer
Tumour marker blood tests (e.g. CA-125, PSA, CEA)YesPart of diagnosis and treatment monitoring
Chemotherapy, immunotherapy, radiation chargesYesTreatment of the specified disease
Hospital admission costs during cancer treatmentYesInpatient treatment expenditure
General health check-up unrelated to cancerNoNot for the specified disease
Cosmetic or elective proceduresNoNot treatment of the disease
Amount reimbursed by your insurer or employerNo — subtractedOnly your actual out-of-pocket spend qualifies

What certificate does your oncologist need to give you?

This is the step most families miss. You need a written certificate from a specialist doctor — for cancer, that is your treating oncologist — who holds a recognised medical qualification and is registered with a recognised medical council.

The certificate should state the patient's name, the disease (cancer and ideally the specific type), and confirm that the expenditure was for treatment of that disease. Your oncologist's name, qualification and registration number should appear on it. There is no prescribed government form — a signed letter on hospital letterhead is sufficient.

The old rule required a specialist at a government hospital to sign. That requirement was removed by an amendment to the Income Tax Rules. Your private oncologist at CION or any other registered centre qualifies. Many families who were told 'you need a government hospital doctor' were working from the old rule.

Ask for the certificate at your next appointment. Most oncology teams issue it readily when asked. The deduction goes unclaimed not because it is difficult — but because patients do not know to ask.

What to collect before you file your return

  • All bills and receipts for diagnostic tests, scans and hospital treatment related to your cancer — keep originals.
  • A written certificate from your treating oncologist confirming the disease and that the expenditure was for treatment of that disease.
  • Insurance settlement or reimbursement documents showing what your insurer paid — this amount is subtracted from your deduction.
  • Your PAN and, if you are claiming for a dependent, the patient's PAN.
  • A record of your relationship to the patient (spouse, child, parent, or dependent sibling) for the ITR filing.
  • Keep all documents for at least six years after filing, in case your return is selected for scrutiny.

Explore 71 more Understanding Your Biopsy and Whether You Need One topics

HUB — Does a Biopsy Spread Cancer? Myths and Evidence

HUB — What Is a Biopsy? Everything You Need to Know

All Understanding Your Biopsy and Whether You Need One →

Next step

Still not sure what applies to you?

Send your reports across and a senior medical oncologist will go through what they mean, what is known, and what the options actually are.

Book Free Consultation Call 1800 202 8726
Common questions

Frequently asked questions

Can I claim 80DDB for diagnostic costs incurred before my cancer was confirmed?

Yes, if the tests were ordered because cancer was suspected and the disease was ultimately confirmed. A PET-CT or biopsy ordered to investigate a suspected malignancy is part of diagnosing and treating the specified disease. Keep all bills in one file so you can show the sequence of care if asked. Discuss with your chartered accountant how to present pre-confirmation expenditure clearly on your return.

My insurer paid most of the bill. Does Section 80DDB still help me?

It helps for whatever you paid out of pocket. The law requires you to subtract any amount reimbursed by an insurer or your employer's medical scheme from the deduction ceiling. So if the ceiling for your age is ₹1,00,000 and your insurer reimbursed ₹70,000, you can deduct up to ₹30,000. If the reimbursement covers everything, there is nothing left to deduct. Your bill and settlement paperwork together give you the net figure.

Can I claim 80DDB for my parent's cancer treatment and diagnostics?

Yes, if your parent is financially dependent on you. The deduction is available for expenditure on treatment of self, spouse, children, parents and siblings who are dependants. If your parent is financially independent and files their own return, they claim it themselves. If they depend on you financially, you claim it. The term 'dependent' here means financially dependent, not defined solely by age or whether they live with you. Check with a chartered accountant if the position in your family is not straightforward.

Does my oncologist have to be at a government hospital to sign the certificate?

No — that rule was changed. A specialist doctor at any recognised medical institution, registered with a recognised medical council, can sign the certificate. Your private oncologist at a registered centre qualifies. The old Form 10-I requirement, which restricted signing to government hospital specialists, was removed by an amendment to the Income Tax Rules. Many people are still working from the old rule, which is the main reason this deduction goes unclaimed despite being available since 2003.

Where exactly do I enter Section 80DDB on my income tax return?

Section 80DDB appears under Chapter VI-A deductions in your ITR form. Look for the deductions section and select the entry for specified diseases. The exact placement differs slightly between ITR-1 and ITR-2. Most ITR filing software prompts you for the amount and asks you to confirm you hold the oncologist's certificate. You do not attach the certificate to the return — keep it with your records for at least six years in case your return is scrutinised.

Can I claim both Section 80D for health insurance premiums and Section 80DDB for actual treatment costs?

Yes. Sections 80D and 80DDB are separate deductions with separate ceilings and they do not reduce each other. Section 80D covers the insurance premium you paid. Section 80DDB covers actual expenditure on treatment of a specified disease, after subtracting any insurance reimbursement. You can claim both in the same year for the same patient, as long as you have the right documentation for each — premium receipts for 80D, and bills plus your oncologist's certificate for 80DDB.

Full index

Browse all 701 biopsy topics

Every page in this section, grouped by the part of the journey it belongs to. Pick a group to see what is in it.

What Is a Biopsy?

What Is a Biopsy? Everything You Need to Know →

Types of Biopsy Compared

Which Biopsy Will You Have? Techniques Compared →

Preparing for a Biopsy

What to Expect on the Day of Your Biopsy →

Recovery and Aftercare

After a Biopsy: Recovery, Aftercare and Warning Signs →

Biopsy by Body Part

Biopsy by Body Part: What to Expect at Each Site →

Understanding Your Report

How to Read a Biopsy Report: Terms Explained →

IHC and Molecular Markers

IHC and Molecular Markers on a Biopsy: What They Mean →

Grading and Scoring Systems

Cytology & Prostate Scoring Systems Explained →

How Accurate Is a Biopsy?

How Accurate Is a Biopsy? Errors and Second Opinions →

If Your Result Is Benign

Your Biopsy Is Benign: What It Means and What Comes Next →

Call now Book free consultation