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While Section 80U and 80DD was for Specified Disabilities
Section 80DDB if for Treatment of Specified Diseases
Comparison Of Different Sections :-
| Particulars | 80U | 80DD | 80DDB |
| Deduction for |
Self Disability |
Dependent Disability |
Self or Dependent Medical Treatment |
| Amount of Deduction |
Normal Disability 75000 Severe Disability 125000 (NEW AMENDMENT) |
Normal Disability 75000 Severe Disability 125000 (NEW AMENDMENT) |
Normal Patient 40000 Senior Citizen Patient 60000 Super Senior Citizen Patient 80000 80 years and above (NEW AMENDMENT) |
| How to Claim Deduction |
Certificate from Medical Authority required |
Certificate from Medical Authority required |
Prescription for Treatment Required from Prescribed Specialist (NEW AMENDMENT) |
| Deduction Only for |
Indiivdual Resident |
Indiivdual or HUF who is Resident |
Indiivdual or HUF who is Resident |
Definition of Dependant Relative (Same for Section 80DD and 80DDB)
| In case of Individual | In case of HUF |
| Spouse | Any member of HUF |
| Children | |
| Parents | |
| Brothers | |
| Sisters | |
| who is Wholly or mainly dependent on Individual | who is Wholly or mainly dependent on HUF |
