മാരകമായ രോഗങ്ങള്‍ അനുഭവിക്കുന്ന നികുതിദായകനോ അദ്ദേഹത്തിന്റെ ആശ്രിതര്‍ക്കോ വേണ്ടി ചെലവഴിച്ച ചികിത്സാ ചെലവ്. യഥാർത്ഥത്തിൽ ചെലവഴിച്ച തുകയോ  40000 രൂപയോ ഏതാണോ  കുറവ്, ആ തുക കുറയ്ക്കാം. മുതിർന്ന പൗരൻ  (60 വയസിനു മുകളിൽ) ആണെങ്കിൽ 100000 ( ഒരു ലക്ഷം രൂപ വരെ.)
ആശ്രിതർ എന്നാൽ നികുതിദായകന്റെ ഭാര്യ / ഭർത്താവ് , കുട്ടികൾ, മാതാപിതാക്കൾ, സഹോദരി/ സഹോദരൻ.

Notification SO No. 2791(E) dated 12.10.2015, പ്രകാരം Form 10-I യിലുള്ള സെർട്ടിഫക്കറ്റ് നൽകണമെന്ന നിബന്ധന ഒഴിവാക്കിയിട്ടുണ്ട്. പകരം ചികിത്സിക്കുന്ന ഡോക്ടറുടെ ഒരു പ്രിസ്ക്രിപ്ഷന്‍  പ്രകാരം ഈ  ഡിഡക്ഷൻ ക്ലെയിം ചെയ്യാവുന്നതാണ്. ഈ പ്രിസ്ക്രിക്രിപ്ഷനിൽ, രോഗിയുടെ പേര്, വയസ്, രോഗത്തിന്‍റെ പേര്, ഡോക്ടറുടെ പേര്, രജിസ്ട്രേഷന്‍ നമ്പര്‍, യോഗ്യതകള്‍ എന്നിവ രേഖപ്പെടുത്തിയിരിക്കണം .

[Specified diseases and ailments for the purpose of deduction under section 80DDB.

11DD .  (1) For the purposes of section 80DDB, the following shall be the eligible diseases or ailments :

(i)    Neurological Diseases where the disability level has been certified to be of 40% and above,—

(a)    Dementia ;
(b)    Dystonia Musculorum Deformans ;
(c)    Motor Neuron Disease ;
(d)    Ataxia ;
(e)    Chorea ;
(f)    Hemiballismus ;
(g)    Aphasia ;
(h)    Parkinsons Disease ;

(ii)    Malignant Cancers ;
(iii)    Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;
(iv)    Chronic Renal failure ;
(v)    Hematological disorders :

(i)    Hemophilia ;
(ii)    Thalassaemia.

[ (2) The prescription in respect of the diseases or ailments specified in sub-rule (1) shall be issued by the following specialists:—

(a)    for diseases or ailments mentioned in clause (i) of sub-rule (1) – a Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India;
(b)    for diseases or ailments mentioned in clause (ii) of sub-rule (1) – an Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology or any equivalent degree which is recognised by the Medical Council of India;
(c)    for diseases or ailments mentioned in clause (iii) of sub-rule (1) – any specialist having a post-graduate degree in General or Internal Medicine, or any equivalent degree which is recognised by the Medical Council of India;
(d)    for diseases or ailments mentioned in clause (iv) of sub-rule (1) – a Nephrologist having a Doctorate of Medicine (D.M.) degree in Nehprology or a Urologist having a Master of Chirurgiae (M.Ch.) degree in Urology or any equivalent degree, which is recognised by the Medical Council of India;
(e)    for diseases or ailments mentioned in clause (v) of sub-rule (1) – a specialist having a Doctorate of Medicine (D.M.) degree in Hematology or any equivalent degree, which is recognised by the Medical Council of India :

Provided  that where in respect of any diseases or ailments specified in sub-rule (1), the patient is receiving the treatment in a Government hospital, the prescription may be issued by any specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine or any equivalent degree, which is recognised by the Medical Council of India.]

[ (3) The prescription referred to in sub-rule (2) shall contain the name and age of the patient, name of the disease or ailment along with the name, address, registration number and the qualification of the specialist issuing the prescription:

Provided  that where the patient is receiving the treatment in a Government hospital, such prescription shall also contain the name and address of the Government hospital.]