Costs incurred for treatment of specified illnesses, could fetch you a tax benefit under section 80DDB. Conditions to be satisfied for availing benefit under section 80D 1. The taxpayer is resident in India. 2. The resident taxpayer is an individual or a Hindu Undivided Family (HUF). 3. The taxpayer has actually paid any amount for the medical treatment of a specified disease or ailment as prescribed by the board. 4. The expenditure is actually incurred for medical treatment of the assessee himself or wholly or mainly dependent spouse, children, parents, brothers and sisters of the taxpayer. If the taxpayer is HUF, the expenditure is actually incurred for the medical treatment of any member of the family who is wholly/mainly dependent upon the family. 5. The assessee shall have to submit a certificate in the prescribed form from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist, as may be prescribed, working in a Government hospital. Amount of Deduction If all the aforesaid conditions are satisfied, the amount of deduction is Rs. 40,000 or the amount actually paid, whichever is lower. Where the amount is paid in respect of the assessee or his dependent or any member of a HUF of the assessee and who is a senior citizen then Rs. 60,000 or actual expenditure, whichever is lower will be available. Deduction under this section shall be reduced by the amount received, if any under an insurance from an insurer, or reimbursed by an employer, for the medical treatment of the person referred to above. Diseases covered a) Neurological Diseases (where the disability level has been certified as 40% or more). b) Parkinson’s Disease c) Malignant Cancers d) Acquired Immune Deficiency Syndrome (AIDS) e) Chronic Renal failure f) Hemophilia g) Thalassaemia