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Friday, March 17, 2017

Section 80DDB - SPECIFIED DISEASES








This deduction under Section 80DDB is available on expenditure incurred for the treatment of specified diseases for self, spouse or dependent family members. The deduction is equal to the amount actually expended or `40,000, whichever is less.


If the person for whom the expenditure is made is 60 or more, the limit will be `60,000 and it will be `80,000 if the age is 80 or more. The list of specified diseases is available in Rule 11-DD of Income-tax Rules.



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2. Invesco India Tax Plan

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