Section 80DDB of Income Tax Act, 1961: Deduction in respect of medical treatment, etc.
#deduction #medical #treatment #provisions The section states that: Where an assessee who is resident in India has, during the previous year, actually paid any amount for the medical treatment of such disease or ailment as may be specified in the rules made in this behalf by the Board— (a) for himself or a dependant, in case the assessee is an individual; or (b) for any member of a Hindu undivided family, in case the assessee is a Hindu undivided family, the assessee shall be