Medical treatment of certain specified disease

Section 80DDB - Payment towards expenditure incurred on medical treatment of 

certain specified disease

Eligibility:

In case an Indian resident makes actual payment amount towards medical treatment of certain 

specified disease or ailment during the previous year for self, and dependants being spouse, 

children, parents, brothers and sisters, then he is eligible to claim a deduction from his Gross 

total income.

The specified diseases for the purposes of this section are as under:

1. Neurological Diseases where the disability level has been certified to be of 40% and above 

for the following:

   a. Dementia

   b. Dystonia Musculorum Deformans
 

   c. Motor Neuron Disease

   d. Ataxia

   e. Chorea

    f. Hemiballismus

   g. Aphasia

   h. Parkinsons Disease

2. Malignant Cancers

3. Full Blown Acquired Immuno-Deficiency Syndrome (AIDS)

4. Chronic Renal failure

5. Hematological disorders

   a. Hemophilia

   b. Thalassaemia

Amount of deduction:

The deduction from the Gross total income is available to the extent of least of the following:

i. Rs. 40,000 (Rs. 60,000 in case of a senior citizen)  or

ii. Actual expenditure incurred.