Section 80DDB of Income Tax Act "Deduction in respect of medical treatment, etc"
80DDB. Where an assessee who is resident in India has,
during the previous year, actually paid any amount for the
medical treatment of such disease or ailment as may be
specified in the rules made in this behalf by the Board-
(a) for himself or a dependant, in case the assessee is an
individual; or
(b) for any member of a Hindu undivided family, in case the
assessee is a Hindu undivided family,
the assessee shall be allowed a deduction of the amount
actually paid or a sum of forty thousand rupees, whichever
is less, in respect of that previous year in which such
amount was actually paid :
Provided that no such deduction shall be allowed unless the
assessee obtains the prescription for such medical treatment
from a neurologist, an oncologist, a urologist, a
haematologist, an immunologist or such other specialist, as
may be prescribed :
Provided further that the deduction under this section
shall be reduced by the amount received, if any, under an
insurance from an insurer, or reimbursed by an employer, for
the medical treatment of the person referred to in clause
(a) or clause (b) :
Provided also that where the amount actually paid is in
respect of the assessee or his dependant or any member of a
Hindu undivided family of the assessee and who is a senior
citizen, the provisions of this section shall have effect as
if for the words "forty thousand rupees", the words "one
hundred thousand rupees" had been substituted :
Explanation.-For the purposes of this section,-
(i) "dependant" means-
(a) in the case of an individual, the spouse, children,
parents, brothers and sisters of the individual or any of
them,
(b) in the case of a Hindu undivided family, a member of the
Hindu undivided family,
dependant wholly or mainly on such individual or Hindu
undivided family for his support and maintenance;
(ii) [***]
(iii) "insurer" shall have the meaning assigned to it in
clause (9) of section 2 of the Insurance Act, 1938 (4 of
1938);
(iv) "senior citizen" means an individual resident in India
who is of the age of sixty years or more at any time during
the relevant previous year;
(v) [***]