Section 128
Section 128: deduction for medical treatment of specified diseases
Section 128 is the Income-tax Act, 2025's version of the deduction long known as "80DDB" - for a resident assessee who actually pays for the medical treatment of certain prescribed diseases or ailments, for themselves or a dependant.
What Section 128 allows
A resident assessee can deduct the amount actually paid during the year for medical treatment of a prescribed disease or ailment, capped at ₹40,000 (₹1,00,000 if the person treated is a senior citizen) - whichever is lower than the amount actually spent.
For an individual, this covers treatment for themselves or a dependant (as defined in Section 127). For an HUF, it covers treatment for any member of the family.
Conditions
- A prescription for the treatment must be obtained from a neurologist, oncologist, urologist, haematologist, immunologist, or other specialist as may be prescribed.
- The deduction is reduced by any amount received from an insurer or reimbursed by an employer for the same treatment - you can only deduct the out-of-pocket portion.
- "Dependant" and "insurer" carry the same meanings as under Section 127(9) and the Insurance Act, 1938 respectively.
Frequently asked questions
Is this the deduction people used to call "80DDB"?
Yes - the same underlying deduction for specified-disease medical treatment, now numbered Section 128 under the Income-tax Act, 2025.
What's the maximum deduction?
₹40,000, or ₹1,00,000 if the person receiving treatment is a senior citizen - capped at whatever was actually spent, whichever is lower.
Can I claim this if my insurer already reimbursed part of the cost?
You can only claim the portion you actually paid out of pocket - the deduction is reduced by any amount received from insurance or reimbursed by an employer.
Related sections
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Check your Section 128 medical treatment deduction with our tax teamLast updated 9 September 2026