Tax Savings Under Section 80DDB
For some specific diseases(with conditions) Exemption for individual less than 60 years: Max Limit ₹ 40,000
If Senior citizen (with age 60 Years or more) then Max limit changes to ₹ 1,00,000.
Eligibility Criteria:
- For claiming deduction under 80DDB, he must get form 10I from a medical practitioner that
he is taking treatment for these Diseases.
Tax Savings Under Section 80DD
This section covers Disability due to certain diseases.
If Disability is more than 40% & less than 80% then Exemption Limit: ₹ 75,000
If Disability is more than 80% then Exemption Limit: ₹ 1,25,000
Eligibility Criteria:
- For claiming deduction under 80DD he must get form 10IA & the same to be attested by medical practitioner that he has this disability with one of these Diseases.