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What are the specified diseases and ailments for the purpose of deduction under section 80DDB?

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Chapter No. 22 - Deduction u/s 80DDB

For the purposes of section 80DDB, the following shall be the eligible diseases or ailments

  1. Neurological Diseases where the disability level has been certified to be of 40% and above
  1. Dementia ;
  2. Dystonia Musculorum Deformans ;
  3. Motor Neuron Disease ;
  4. Ataxia ;
  5. Chorea ;
  6. Hemiballismus ;
  7. Aphasia ;
  8. Parkinsons Disease
  1. Malignant Cancers ;
  2. Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;
  3. Chronic Renal failure ;
  4. Hematological disorders :
  1. Hemophilia ;
  2. Thalassaemia.

 

Dated: 13-8-2015



 

 

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