Section 80DDB allows a deduction in case of employee, who
is resident in India, during the previous year, actually paid any amount
for the medical treatment of such disease or ailment as may be
specified in the rules HDD (1) (see
Annexure) for himself or a dependant. The deduction allowed is equal
to the amount actually paid or Rs. 40,000 whichever is less. Further
the amount paid should also be reduced by the amount received if any
under insurance from an insurerer or reimbursed by an employer. In case
of a senior citizen (an individual resident in India who is of the age
of sixty years or more at any time during the relevant previous year)
the amount of deduction allowed is Rs. 60,000/-.
DDO must ensure that the employee furnishes a certificate
in Form 10-I from a neurologist, an oncologist, a urologist,
nephrologist, a haematologist, an immunologist or such other specialist,
as mentioned in proviso rule 11(2) of the
Rules.
For the purpose of this section in the case of an employee
"dependant" means individual, the spouse, children, parents, brothers
and sisters of the individual or any of them,
