TaxTMI 
TaxTMI 
Question - What are the changes in limit in Section 80DDB in Finance Bill 2015 ?
Raising the limit of deduction under section 80DDB
28 Feb 2015 
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Deduction for specified medical treatment increased and specialist prescription replaces government-hospital certificate for claims eligibility
Section 80DDB is amended so that a specialist doctor's prescription replaces the prior requirement of a certificate from a government hospital specialist to claim the medical treatment deduction. The deduction remains available to individuals for themselves and specified dependants and to Hindu Undivided Families for members. A higher deduction limit is introduced specifically for medical expenditure on a very senior citizen, defined as an individual resident in India aged eighty years or more during the relevant previous year, and the changes apply from the stated assessment years forward. (AI Summary)
Section 80DDB is amended so that a specialist doctor's prescription replaces the prior requirement of a certificate from a government hospital specialist to claim the medical treatment deduction. The deduction remains available to individuals for themselves and specified dependants and to Hindu Undivided Families for members. A higher deduction limit is introduced specifically for medical expenditure on a very senior citizen, defined as an individual resident in India aged eighty years or more during the relevant previous year, and the changes apply from the stated assessment years forward. (AI Summary)