deduction under section 80DDB

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What are the diseases or ailment on which i can get the deduction.?
Replies (4)

Click on the link .... Rules/Income-Tax/Rules/80DDB/1031200007

I couldn't find the concerned rule.

 (1) For the purposes of section 80DDB, the following shall be the eligible diseases or ailments :

(i)   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 ;
(ii)   Malignant Cancers ;
(iii)   Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;
(iv)   Chronic Renal failure ;
(v)   Hematological disorders :
(i)   Hemophilia ;
(ii)   Thalassaemia.
thank you.


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