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<h1>Tax Deductions for Medical Expenses u/s 80DDB: Eligible Diseases Include Dementia, Cancer, AIDS, and More.</h1> Under section 80DDB of the Income Tax Act, deductions are available for medical expenses incurred for specific diseases and ailments. Eligible conditions include neurological diseases with a certified disability level of 40% or more, such as dementia, dystonia musculorum deformans, motor neuron disease, ataxia, chorea, hemiballismus, aphasia, and Parkinson's disease. Other qualifying conditions are malignant cancers, full-blown AIDS, chronic renal failure, and certain hematological disorders like hemophilia and thalassemia.