Sec 80 DDB Deduction for treatment of specific diseases

 

Eligible Person	For Assessee or any of his dependant Upto RS.40,000 for less than 60y of age Upto Rs. 1,00,000 for age above 60 y
Conditions	Only for treatment of following diseases : 1. Neurological disease with >40% disability         Dementia         Dystonia Musculorum Deformans         Motor Neuron Disease         Ataxia         Chorea         Hemiballismus         Aphasia         Parkinsons Disease 2. Malignant cancer 3. Chronic Renal Failure 4. Full blown AIDs 5. Blood disorders