Deduction in respect of medical treatment etc. Sec. (80DDB)
Who can Claim
A resident individual or HUF (Hindu Undivided Family)
Which Period
Deduction is allowed in respect of amount actually paid during a year for the medical treatment of specified disease or ailment for himself or a dependent or a member of a HUF. The diseases an ailments specified under rule 11DD
(1) neurological diseases being dementia, dystopia musculorum deformans, motor neuron disease, ataxia, chorea, hemibilismus, aphasia and parkinsons disease (2) CANCER, (3) AIDS (4) chronic renal failure, (5) hemophilia and (6) thalassaemia.
Amount of deduction
- Amount actually paid or Rs. 40000 whichever is less.
- amount actually paid or Rs. 60000 whichever is less.(In case the amount is paid in respect of the assessee, or a person dependent on him, who is a senior citizen (exceeding 65 year of age).
Conditions:
The deduction allowable shall be reduced by the amount or insurance cover for medical treatment, if any received.
The assessee shall furnish a certificate in form 10-I (download) from neurologist, oncologist such other specialist, as may be prescribed, working in a Government hospital.
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