Income Tax Act, 1961
Section 2: Subs. by s. 16, ibid., for clause (g) (w.e.f. 12005).
2. Subs. by s. 16, ibid., for clause (g) (w.e.f. 12005).
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1[80DDB. Deduction in respect of medical treatment, etc.—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 :
2[Provided that no such deduction shall be allowed unless the assessee 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,
under an insurance from an insurer, or reimbursed by an employer, for the medical treatment of the
person referred to in clause (a) or clause (b):
Provided also that where the amount actually paid is in respect of the assessee or his dependant or any
member of a Hindu undivided family of the assessee and who is a senior citizen, the provisions of this
section shall have effect as if for the words “forty thousand rupees”, the words “3[one hundred thousand
rupees]” had been substituted:
4* * * * *
Explanation.—For the purposes of this section,—
(i) “dependant” means—
(a) in the case of an individual, the spouse, children, parents, brothers and sisters of the
individual or any of them,
(b) in the case of a Hindu undivided family, a member of the Hindu undivided family,
dependant wholly or mainly on such individual or Hindu undivided family for his support and
maintenance;
(w.e.f. 12005).
344
1[80DDB. Deduction in respect of medical treatment, etc.—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—
for himself or a dependant, in case the assessee is an individual; or
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 :
2[Provided that no such deduction shall be allowed unless the assessee 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,
under an insurance from an insurer, or reimbursed by an employer, for the medical treatment of the
person referred to in clause
or clause
“dependant” means—
in the case of an individual, the spouse, children, parents, brothers and sisters of the
individual or any of them,
in the case of a Hindu undivided family, a member of the Hindu undivided family,
dependant wholly or mainly on such individual or Hindu undivided family for his support and
maintenance;