Rule 11DD of Income Tax Rules: Specified diseases & ailments for the deduction under sec 80DDB
#rule #specified #diseases #ailments #deduction #prescription The rule states that: (1) For the purposes of section 80DDB, the following shall be the eligible diseases or ailments : (i)Neurological Diseases where the disability level has been certified to be of 40% and above,—(a)Dementia ;(b)Dystonia Musculorum Deformans ;(c)Motor Neuron Disease ;(d)Ataxia ;(e)Chorea ;(f)Hemiballismus ;(g)Aphasia ;(h)Parkinsons Disease ;(ii)Malignant Cancers ;(iii)Full Blown Acquired Immuno-D