Dear Singh Ji,

I think as per sec.80DDB you cant claim any deduction unless you incur any expenses towards treatment of your son.

Thanks

TELL ME IF I SPEND 10000/- FOR MY SON CHECKUP (LAB TEST AND MEDICINES)  THEN HOW MUCH REBATE I CAN TAKE IN CASE HE IS STILL SUFFERING

Dear Singh ji,in that case you can get absolute deduction of Rs.10,000/- since you had actually incurred it.