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        Clause 20 - Amendment of section 80DDB.

        Finance Bill, 2015
        Chapter III
        DIRECT TAXES - Income-tax

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        Medical treatment deduction: prescription from prescribed specialists required; higher cap for very senior citizens; government hospital requirement removed. Amendment of section 80DDB requires a prescription from a prescribed specialist (such as neurologist, oncologist, urologist, haematologist, immunologist or other prescribed specialist) for allowance of the medical treatment deduction, removes the requirement that the specialist work in a Government hospital by omitting the definition of Government hospital, and introduces a higher deduction ceiling for expenditure in respect of a 'very senior citizen' defined as an individual resident aged eighty years or more during the relevant previous year.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Medical treatment deduction: prescription from prescribed specialists required; higher cap for very senior citizens; government hospital requirement removed.

                                Amendment of section 80DDB requires a prescription from a prescribed specialist (such as neurologist, oncologist, urologist, haematologist, immunologist or other prescribed specialist) for allowance of the medical treatment deduction, removes the requirement that the specialist work in a Government hospital by omitting the definition of Government hospital, and introduces a higher deduction ceiling for expenditure in respect of a "very senior citizen" defined as an individual resident aged eighty years or more during the relevant previous year.


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