1Where 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 :
2 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 "3 one hundred thousand rupees" had been substituted:
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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;
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(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 6 sixty years or more at any time during the relevant previous year;
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1. Subs. by Act 32 of 2003, s. 35, for section 80DDB (w.e.f. 1-4-2004).
2. Subs. by Act 20 of 2015, s. 21, for the proviso (w.e.f. 1-4-2016).
3. Subs. by Act 13 of 2018, s. 27, for "sixty thousand rupees" (w.e.f.
1-4-2019).
4. The fourth proviso omitted by s. 27, ibid. (w.e.f. 1-4-2019). Earlier it was
inserted by Act 20 of 2015, s. 21 (w.e.f. 1-4-2016).
5. Clause (ii) omitted by Act 20 of 2015, s. 21 (w.e.f. 1-4-2016).
6. Subs. by Act 23 of 2012, s. 27, for "sixty-five years" (w.e.f. 1-4-2013).
7. Clause (5) omitted by Act 13 of 2018, s. 27 (w.e.f. 1-4-2019). Earlier
inserted by Act 20 of 2015, s. 21 (w.e.f. 1-4-2016).
Section 80DDB Deduction in respect of medical treatment, etc
Section 80E Deduction in respect of interest on loan taken for higher education
Section 80EE Deduction in respect of interest on loan taken for residential house property
Section 80G Deduction in respect of donations to certain funds, charitable institutions, etc
Section 80GG Deductions in respect of rents paid
Section 80GGA Deduction in respect of certain donations for scientific research or rural development
Section 80GGB Deduction in respect of contributions given by companies to political parties
Section 80GGC Deduction in respect of contributions given by any person to political parties