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        F. Acts / Amendment Acts

        Section 25 - Insertion of new section 80DDB

        Finance (No. 2) Act, 1996
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Medical treatment deduction allowed for specified illnesses, subject to prescribed certificate and dependent criteria in tax law. A new provision permits a deduction for medical treatment expenses by a resident assessee for specified diseases where the expenditure is for the assessee or a dependent relative (or, for a HUF, any member), subject to a prescribed monetary ceiling and conditional on furnishing a certificate in the prescribed form from the prescribed authority; 'dependant' excludes persons maintained by others.
                          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 allowed for specified illnesses, subject to prescribed certificate and dependent criteria in tax law.

                                A new provision permits a deduction for medical treatment expenses by a resident assessee for specified diseases where the expenditure is for the assessee or a dependent relative (or, for a HUF, any member), subject to a prescribed monetary ceiling and conditional on furnishing a certificate in the prescribed form from the prescribed authority; "dependant" excludes persons maintained by others.


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