Section 80DDB of the Income-tax Act, 1961 provides deduction for specified diseases covered under Rule 11DD.
List of diseases as covered under Rule 11DD of Income Tax Rules, 1962 are as under:
1. Neurological Diseases where the disability level has been certified to be of 40% and above,—
- Dementia
- Dystonia Musculorum Deformans
- Motor Neuron Disease
- Ataxia
- Chorea
- Hemiballismus
- Aphasia
- Parkinson’s Disease
2. Malignant Cancers
3. Full Blown Acquired Immuno-Deficiency Syndrome (AIDS)
4. Chronic Renal failure
5. Hematological disorders
- Hemophilia
- Thalassaemia
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