Most of the salaried person has known only medical insurance U/s 80D where can get tax relief up to Rs. 15,000/- for below 60 years and Rs. 20,000/- for Sr. Citizen. But as per the Tax Section, 80DDB can get extra benefits regarding the treatment of various diseases, as per the noted by the Income Tax Act 1961. As per the Central Finance Budget 2014-15 have no change in this section. The rebate of section 80DDB is given below:-

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If you or a dependent undergoes medical treatment for diseases like cancer, kidney failure, thalassemia, etc you can get income tax deduction for the amount you have spent for the treatment. Section 80DDB deals with this.

Eligibility for 80DDB

This tax rebate is applicable for individuals and HUFs resident in India. Medical treatment for the following diseases should be undergone and you should have paid the expenses for yourself, spouse, children, parent, brother or sister:
i) Neurological Diseases with disability of at least 40%
    a Dementia
    b Dystonia Musculorum Deformans
    c Motor Neuron Disease
    d Ataxia
    e Chorea
    f Hemiballismus
    g Aphasia
    h Parkinsons Disease

 ii) Malignant Cancer
 iii) AIDS
 iv) Chronic Kidney failure
 v) Hematological disorders
    a) Hemophilia
    b) Thalassaemia

You would have to produce the certificate from specialist government doctors in Form 10-I. They have to be certified by a Neurologist for diseases in (i), Oncologist for (ii), Nephrologists for (iv) and a specialist with the degree in Hematology for diseases in (v). You can get a certificate from a specialist even if the treatment is being undergone in a private hospital.
80DDB tax deduction on medical treatment is not available for NRI taxpayers

Maximum deduction limit under 80DDB
The actual expense or Rs 40,000, whichever is lesser can be claimed for income tax deduction under section 80DDB. If the person undergoing treatment is a senior citizen and resident of India the exemption limit is Rs 60,000.

How to get 80DDB tax benefit
You can submit the required certificate to your HR in the relevant year to get this deduction on salary TDS or if you miss it you can still put this amount in a cell for 80DDB under Chapter VI-A deductions in ITR form in the section Income & Deductions.

Though certificate is not required to be attached with ITR form you should keep it you for record sake. Your taxable income reduces the amount you claim as the 80ddb deduction.