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
  1. Income Tax
  2. Deductions Under Chapter VIA
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Davneet Singh
Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 8 years. He provides courses for Maths and Science at Teachoo. You can check his NCERT Solutions from Class 6 to 12.