Section 80DDB
An individual (less than 60 years of age) can
claim up to Rs 40,000 for the treatment of specified critical ailments.
This can also be claimed on behalf of the dependents. The tax deduction limit under this section for Senior Citizens and very Senior Citizens (above 80 years) has been revised to Rs 1,00,000 w.e.f FY 2018-19.
