Max amt of relief us 80DDB

40000 or 60000 or 80000 depending on whether the ailing person is an individual less than 60 yrs OR an individual above 60 yrs but below 80 years OR an individual above 80 years

HOWEVER MAXIMUM DEDUCTION SHALL BE AMPUNT ACTUALLY SPENT OR 40k/60k/80k WHICHEVER IS LOWER

Check Other conditions to be fulfilled

Rgds
CA. Raj Doshi
R C D & Co.
Chartered Accountants