#TaxSaving #Sec80DDB If an Individual or HUF incurs any expenditure on the treatment of Specified Diseases for self or dependent relative can take tax benefit under this section. Dependent relative means spouse, children, brother, sister, mother or father. It is important to note that, from FY 2018-19, very senior citizen category has been omitted. Now, whether it is Senior/Very Senior Citizen both will get deduction of ₹1,00,000/-. To claim deduction u/s 80DDB, you need to furnish Form 10-I certificate along with your return. *Senior citizen means person who is of 60 years or more at any time during the previous year. *Very senior citizen means person who is of 80 years or more at any time during the previous year. In short we can say Deduction u/s 80DDB for AY 2018-19 can be availed by you in respect of payment for medical treatment of a specified disease or ailment (such as AIDS, cancer or other neurological diseases specified under Rule 11DD). Deduction under this section can be availed for yourself or dependent up to the amount actually paid or Rs. 40,000 (Rs. 60,000 in case of a senior citizen or Rs 80,000 in case of very senior citizen) whichever is less. This deduction is subject to the following two conditions: You must mandatorily obtain a prescription for such medical treatment from the prescribed specialist. The amount of deduction will be reduced by amount, if any `received, in respect of insurance or reimbursement by your employer for the treatment of the person concerned. The basic difference between 80DD & 80 DDB is- 80 DD: It is for specified disability of dependent. 80 DDB