Section 80DDB: Tax Deduction for Cancer Treatment Expenses — Who Can Claim, and How

A resident individual can claim it for treatment of themselves or of a dependant — spouse, children, parents, brothers or sisters who are wholly or mainly dependent on them. A resident Hindu Undivided Family can claim it for any member. The person claiming must be the one who actually paid. Non-residents cannot claim Section 80DDB. Eligibility is governed by the Income-tax Act, 1961 and administered by the Income Tax Department, and the rules change with each Finance Act, so confirm your own position with a qualified tax professional before you file. Nothing here is a guarantee that a claim will be allowed.

You claim the amount actually paid or the statutory ceiling, whichever is lower. Indicative, as of August 2026, that ceiling is ₹40,000 where the patient is below 60 and ₹1,00,000 where the patient is a senior citizen aged 60 or above. Any amount settled by an insurer or reimbursed by an employer must be subtracted from the claim, rupee for rupee. These ceilings are set under the Income-tax Act, 1961 and are revised from time to time by Finance Acts, so verify the current figures with the Income Tax Department or a tax professional before filing.

You need a prescription from a prescribed specialist. For malignant cancers, Rule 11DD of the Income-tax Rules requires it to come from an oncologist holding a Doctorate of Medicine (D.M.) in Oncology, or an equivalent degree recognised by the national medical regulator. The prescription must carry the patient's name and age, the name of the ailment, and the specialist's name, address, registration number and qualification. If the treatment was taken in a Government hospital, the hospital's name and address must also appear. Ask your treating team for it while you are still under treatment — it is much harder to obtain months later.

No. Form 10-I was the certificate prescribed under Rule 11DD until the rule was amended in 2015. Since that amendment a prescription from the prescribed specialist replaces it, and the specialist no longer has to be attached to a Government hospital. This single change is why so many valid claims are never made: families search for Form 10-I, find that nobody will issue it, and assume the deduction is not open to them. Rules do change, so confirm the current requirement with the Income Tax Department or a qualified tax professional before you file.

Two separate tests apply. First, the regime: Section 80DDB is a Chapter VI-A deduction, and as of August 2026 most Chapter VI-A deductions are not available to someone taxed under the concessional new regime, so you would generally need to be filing under the old regime. Second, residence: only a resident individual or a resident Hindu Undivided Family can claim, so an NRI relative paying the bills from abroad cannot claim this deduction on an Indian return — though a resident family member who actually pays for the treatment may be able to. This is general information, not tax advice, and your own facts decide the answer.

Section 80DDB covers expenditure actually incurred on the medical treatment of a specified disease, and malignant cancers are on the Rule 11DD list of specified diseases. Keep the specialist's prescription, hospital and treatment-centre bills in the patient's name, investigation and pharmacy receipts, and proof of payment. Keep any insurer settlement letter or employer reimbursement advice too, because those amounts reduce the claim. Your radiotherapy is delivered at an NABH-accredited partner centre; CION Cancer Clinics coordinates your treatment plan, your oncology team and your care throughout, and our care coordinators can help you gather a complete set of records before you file.