Dependent wholly or mainly on such individual or Hindu undivided family for his support for his support and maintenance.
Rate of deduction: – The assessee shall be allowed a deduction of
The amount actually incurred or a sum of Rs. 40000, whichever is less, in respect of the previous year in which such amount was actually paid.
Where the amount actually paid is in respect of the assessee or his dependent or any member of a Hindu undivided family of the assessee and who is a senior citizen, the deduction under this section shall be allowed Rs.60000. senior citizen means an individual resident in India who is of the age of sixty five years or more at any time during the relevant previous year.
The deduction under this section shall be reduced by the amount received, if any, under insurance from an insurer, or reimbursed by the employer, for the medical treatment of the person referred above.
No such deduction shall be allowed unless the assessee furnishes with the return of income, a certificate in such form as may be prescribed, from a neurologist, oncologist, a urologist, a hematologist, an immunologist or such other specialist, as may be prescribed, working in a Government hospital.
Notified diseases under section 80DDB are as under:
Dystonia Musculorum Deformans
Motor neutron disease
Full blown acquired immune deficiency syndrome(AIDS)