Deduction in respect of medical treatment etc

Deduction in respect of medical treatment etc.(sec. 80DDB read with rule 11DD)

Any expenditure incurred by resident individual or HUF for any specified diseases of self or any dependent. A deduction of rs 40,000 or the amount actually paid, whichever is less will be allowed

In case payment is made in relation to a senior citizen(60) maximum deduction permissible under this section will be rs 60,000

 

Rule 11DD prescribes specified diseases such as neurological diseases, cancer, AIDS, chronic renal failure, Hemophilia, Thalassaemia

Here dependent means-individual, spouse, children, parents, brothers, sisters of the individual or any member in case of HUF

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