80DDB DISABITY AND DISEASES

Certificate to be taken from  Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India. For Neurological Diseases where the disability level has been certified to be of 40% and above —

(a) Dementia

(b) Dystonia Musculorum Deformans

(c) Motor Neuron Disease

(d) Ataxia

(e) Chorea

(f) Hemiballismus

(g) Aphasia

(h)Parkinsons Disease

The certificate must have

• name and age of the patient
• name of the disease or ailment
• name, address, registration number and the qualification of the specialist issuing the prescripttion

Amount allowed as a deduction .....   

• 40,000/- or the amount actually paid, whichever is less.
• In case of senior citizen Rs, 1,00,000 or amount actually paid, whichever is less.

In case the defendant is insured and some payment is also received from an insurer or reimbursed from employer, such insurance or reimbursement received shall be subtracted from the deduction.