Summary of Deduction u/s 80DDB following condition should be satisfied.
- Taxpayer should be resident in India in the previous year.
- Deduction is available to Individual or HUF only.
- Expenditure should be incurred for medical treatment of
- assessee himself
- wholly/mainly dependent Husband/wife(spouse)
- wholly /mainly dependent children
- wholly/mainly dependent parents
- wholly/mainly dependent Brother
- wholly/mainly dependent Sisters
- in case of Huf ,wholly/mainly dependent member of the HUF
Amount of Deduction:
- Deduction is available for Rs. 40000 or amount actually paid ,whichever is less.
- For very senior citizen the amount is Rs 80000/-
Specified diseases and ailments for the purpose of deduction under section 80DDB.
(i) Neurological Diseases where the disability level has been certified to be of 40% and above,
(a) Dementia ;
(b) Dystonia Musculorum Deformans ;
(c) Motor Neuron Disease ;
(d) Ataxia ;
(e) Chorea ;
(f) Hemiballismus ;
(g) Aphasia ;
(h) Parkinsons Disease ;
(ii) Malignant Cancers ;
(iii) Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;
(iv) Chronic Renal failure ;
(v) Hematological disorders :
(i) Hemophilia ;
Form 10I can be downloaded in word format from here
Complete Section reproduced hereunder.
Deduction in respect of medical treatment, etc.
(a) for himself or a dependant, in case the assessee is an individual; or
(b) for any member of a Hindu undivided family, in case the assessee is a Hindu undivided family,
Explanation.—For the purposes of this section,—
(i) "dependant" means—
(b) in the case of a Hindu undivided family, a member of the Hindu undivided family,