Deduction in respect of medical treatment, etc. - (New) Section 128 / (old) Section 80DDB

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....nt in India shall be allowed a deduction of -  • the amount actually paid during the tax year; or • Rs.40,000, whichever is lower, for the treatment of prescribed diseases or ailments. The deduction is available for: • an individual-for self or a dependant; or • a Hindu Undivided Family (HUF)-for any member of the HUF. The deduction....

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....scription 1. Neurological Diseases where the disability level has been certified to be of 40% and above- (i) Dementia; (ii) Dystonia Musculorum Deformans; (iii) Motor Neuron Disease; (iv) Ataxia; (v) Chorea; (vi) Hemiballismus; (vii) Aphasia; and (viii) Parkinsons Disease. A Neurologist having a Doctorate of Medicine ....

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....ical insurance policy; or • as reimbursement from the employer. Enhanced Deduction for Senior Citizens [ Section 128(4) ] Where the expenditure relates to: • the assessee, • the dependant, or • any member of the HUF, who is a senior citizen, the deduction limit of Rs.40,000 shall be replaced by Rs.1,00,000.   Under S....