Deduction in respect of medical treatment, etc.

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80ddb. where an assessee who is resident in india has, during the previous year, actually paid any amount for the medical treatment of such disease or ...

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[Deduction in respect of medical treatment, etc. 80DDB. Where an assessee who is resident in India has, during the previous year, actually paid any amount for the medical treatment of such disease or ailment as may be specified in the rules made in this behalf by the Board— (a) for himself or a dependant, in case the assessee is an individual; or (b) for any member of a Hindu undivided family, in case the assessee is a Hindu undivided family, the assessee shall be allowed a deduction of the amount actually paid or a sum of forty thousand rupees, whichever is less, in respect of that previous year in which such amount was actually paid : 1Provided that no such deduction shall be allowed unless the assesse obtains the prescription for such medical treatment from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist, as may be prescribed: Provided further that the deduction under this section shall be reduced by the amount received, if any, u...

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