Section 80 DDB

This discussion clarifies whether expenses for corona treatment can be claimed as a deduction under Section 80DDB of the Income Tax Act. Currently, COVID-19 is not listed as a specified disease in Rule 11DD of the Income Tax Rules 1962, meaning such claims are not possible under this section. For senior citizens without health insurance, an alternative deduction of up to £50,000 may be available under Section 80D for medical expenditure.