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The
deduction u/s 80DDB is available if the expenses for the medical treatment of
specified disease or ailment is incurred by assessee on himself or on
dependant. The specified disease for the purpose of section 80DDB is prescribed
in Rule 11DD as under: 11DD. (1) For the purposes of section
80DDB, the following shall be the eligible diseases or ailments :
(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 ;
(i)
Malignant Cancers;
(ii) Full
Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;
(iii) Chronic Renal failure ;
(iv)
Hematological disorders :
(v)
Hemophilia ;
(vi)
Thalassaemia.
The amount
of deduction allowable under section 80DDB is the expenditure actually incurred
or Rs. 40,000/- (Rs. 60,000/- for senior citizen) whichever is lower.
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