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