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of <h1>Section 80DDB Tax Deduction Available for Neurological Diseases, Cancer, AIDS, and Other Specified Medical Conditions</h1> Rule 11DD of Income Tax Rules specifies eligible diseases for deduction under section 80DDB, including neurological diseases with 40%+ disability (such as dementia, Parkinson's, ataxia), malignant cancers, AIDS, chronic renal failure, and hematological disorders like hemophilia and thalassemia. Prescriptions must be issued by qualified specialists in respective fields with recognized degrees. For government hospital treatments, prescriptions can be issued by specialists with postgraduate degrees in General or Internal Medicine. Prescriptions must include patient details, disease name, and specialist's credentials. Government hospital prescriptions must also include the hospital's name and address.
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