Deduction under sec 80DDB

The following diseases specified under rule 11DD qualify for tax deduction u/s 80DDB. However, the prescriptttion in respect of the diseases or ailments is required from the specialists as mentioned below:

• Neurological diseases where the disability level has been certified (prescriptttion issued by Neurologist having ‘Doctorate of Medicine’ degree or equivalent qualification) to be of 40% and above:
  1. Dementia
  2. Dystonia Musculorum Deformans
  3. Motor Neuron Disease
  4. Ataxia
  5. Chorea
  6. Hemiballismus
  7. Aphasia
  8. Parkinsons Disease
• Malignant Cancers (prescriptttion issued by Oncologist having Doctorate of Medicine degree or equivalent qualification)
• Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) (prescriptttion issued by any specialist having a post-graduate degree in General or Internal Medicine or equivalent qualification)
• Chronic renal failure (prescriptttion issued by a Nephrologist / Urologist having Doctorate of Medicine degree or equivalent qualification)
• Hematological disorders (prescriptttion issued by a Hematologist having Doctorate of Medicine degree or equivalent qualification):
  1. Hemophilia
  2. Thalassaemia

First check the diseases eligibility in your case...... and consult specialist as related to specific disease for its certification........