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Income Tax Department offers tax deduction for certain specific diseases to individuals and HUFs under Section 80DDB on the basis of expenses incurred by him for the treatment of such diseases or ailment. As per section 80DDB of the Income Tax Act, a person can claim deductions for medical expenses either for himself or dependents which can be one’s spouse, parents, children or dependent siblings. One can claim deduction, if he/she is a resident, individual or part of Hindu Undivided Family. However, it is mandatory that a person should be a resident of India for given tax year by which one claims the deduction.
Eligibility criteria for deduction u/s 80DDB
The following diseases specified under rule 11DD qualify for tax deduction u/s 80DDB. However, the prescription in respect of the diseases or ailments is required from the specialists as mentioned below:
For the purpose of this section, dependents fall in two categories:
Deduction under section 80DDB is allowed for medical treatment of a dependent who is suffering from a specified disease