Who can enter deduction u/s 80DDB?

Eligible Assessee

Resident Individual and Resident HUF

Conditions

1. The expenditure should be incurred for the medical treatment of the specified disease or ailment.
2. The Assessee should furnish a prescription for such medical treatment from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or any other specified specialist.

Amount of Deduction

The amount of deduction is:

1. Senior Citizen - Rs. 1,00,000/-
2. Other than above - Rs. 40,000/-

The amount of deduction will be reduced by the amount recovered through insurance or reimbursed by the employer for the medical treatment of the assessee or dependant.

Meaning of Dependant

Individual - Spouse, children, parents, brother or sister of Individual who is wholly or mainly dependant on such Individual.

HUF - A member of HUF who is wholly or mainly dependent on such HUF.