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    <title>Raising the limit of deduction under section 80DDB</title>
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    <description>Section 80DDB is amended so that a specialist doctor&#039;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.</description>
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      <title>Raising the limit of deduction under section 80DDB</title>
      <link>https://www.taxtmi.com/forum/issue?id=108102</link>
      <description>Section 80DDB is amended so that a specialist doctor&#039;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.</description>
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