Deduction of medical treatment section 80DDB

According to Income Tax Act, 1961 section 80 DDB deduction allow to a person for specified diseases and ailments who is

1.Resident in India and

2.Is either an individual or HUF

Such deduction is allowed for expenditure actually incurred for the medical treatment of the following persons for such disease or ailment as may be specified in the rules made in this behalf by the board .

Individual  can expenditure for himself or a dependant and in case case of HUF for any member of the HUF

Deduction shall be allowed only when the assessee obtains the prescription for such medical treatment from prescribed medical officer.

Quantum of deduction:

Amount actually paid

or Rs. 40000

Whichever is less

In case of senior citizen

the maximum deduction shall be allowed

Amount actually paid

or Rs. 100000

Whichever is less

Specified diseases and ailments under section 80DDB

1. Hmophilia

2.Thalasaemia

3.Malignant

4. Neurological Diseases

5.Full Blown Acquired Immuno Deficiency syndrome

6. Chronic Renal Failure