Claiming deduction u/s 80DDB

'Permanent hearing loss' is not eligible for deduction under sec. 80DDB of IT act..

Sir, in which section we have claim the deduction. Pls advice

To some extent u/s. 80D of IT act..

Yes, you can claim deduction u/s. 80DD of IT act.

permanent hearing loss is considered as complete disability in this case if an individual is not dependent he can claim deduction under sec 80U where he can claim 125000 as deducation in caseof severe disability. 

if individual is dependent on other person , then deducation under sec 80 DD can be claimed that is also 125000.