{"id":2129,"date":"2024-02-28T13:11:58","date_gmt":"2024-02-28T13:11:58","guid":{"rendered":"https:\/\/elephant.in\/knowledge-center\/?post_type=web-story&#038;p=2129"},"modified":"2024-02-28T13:11:58","modified_gmt":"2024-02-28T13:11:58","slug":"5-things-to-know-about-section-80ddb-deductions","status":"publish","type":"web-story","link":"https:\/\/elephant.in\/knowledge-center\/web-stories\/5-things-to-know-about-section-80ddb-deductions\/","title":{"rendered":"5 Things You Must Know About Deduction Under Section 80DDB"},"content":{"rendered":"<p><html amp=\"\" lang=\"en\"><head><meta charSet=\"utf-8\"\/><meta name=\"viewport\" content=\"width=device-width,minimum-scale=1,initial-scale=1\"\/><script async=\"\" src=\"https:\/\/cdn.ampproject.org\/v0.js\"><\/script><script async=\"\" src=\"https:\/\/cdn.ampproject.org\/v0\/amp-story-1.0.js\" custom-element=\"amp-story\"><\/script><link href=\"https:\/\/fonts.googleapis.com\/css2?display=swap&amp;family=Montserrat%3Awght%40400%3B700\" 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class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:-3.39806%;top:-9.54693%;width:106.5534%;height:120.55016%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-e17f13c6-7323-4cb7-8f5e-03819c24ca30\">\n<div style=\"position:absolute;width:100%;height:104.75765%;left:0%;top:-2.37496%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-01-scaled.jpg\" alt=\"Section 80DDB Deductions\" srcSet=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-01-scaled.jpg 1440w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-01-1152x2048.jpg 1152w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-01-864x1536.jpg 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1.1560693641618496%\" id=\"el-57f07543-b041-401e-8beb-3a5c20d1d726\">\n<h1 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.14340659340659395% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.582524em;line-height:1.19;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700\">5 Things You Must Know About Deduction Under Section 80DDB<\/span><\/span><\/h1>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"8cdafaeb-3287-4c0a-a37a-0fb98ed78839\" auto-advance-after=\"9s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-c9436b8a-94b9-4e6b-bfbe-c2f8dbad1fa0\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" 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1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-c90ea16e-9a9b-4dcf-b80e-7a3d25e2cf1c\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-2970fbbf-de49-4dac-8f50-e0e9ca5e55e2\",\"keyframes\":{\"transform\":[\"translate3d(0px, 113.39218%, 0)\",\"translate3d(0px, 0px, 0)\"]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#fff\">\n<div class=\"page-safe-area\">\n<div 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data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-02-scaled.jpg\" alt=\"Understanding Section 80DDB\" srcSet=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-02-scaled.jpg 1440w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-02-1152x2048.jpg 1152w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-02-864x1536.jpg 864w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-02-768x1366.jpg 768w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-02-576x1024.jpg 576w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-02-169x300.jpg 169w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-02-150x267.jpg 150w\" sizes=\"(min-width: 1024px) 48vh, 107vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:-3.39806%;top:68.77023%;width:106.5534%;height:42.23301%;opacity:1\">\n<div id=\"anim-c9436b8a-94b9-4e6b-bfbe-c2f8dbad1fa0\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-54ae1b3c-f414-456b-8de3-8e3ce54ebb95\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(0px, 95.87058%, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-7d7e6f84-86fe-4f17-a8ef-d6da3b990dec\">\n<div 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disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:6.79612%;top:70.22654%;width:76.69903%;height:9.54693%;opacity:1\">\n<div id=\"anim-be12311c-e9a4-4fbd-abaa-4f0d7f4abdea\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-01f4021f-8eb5-4fb2-b263-ef19532b9a76\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(0px, 408.85101%, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6329113924050633% 0.6329113924050633% 0.6329113924050633% 0.6329113924050633% \/ 3.389830508474576% 3.389830508474576% 3.389830508474576% 3.389830508474576%\" id=\"el-b741198a-7e36-432c-aaf1-2357917895ce\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.0751582278481015% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.404531em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700\">1. Understanding Section 80DDB<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:6.79612%;top:81.5534%;width:88.34951%;height:24.43366%;opacity:1\">\n<div id=\"anim-c90ea16e-9a9b-4dcf-b80e-7a3d25e2cf1c\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-2970fbbf-de49-4dac-8f50-e0e9ca5e55e2\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(0px, 113.39218%, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.5494505494505495% 0.5494505494505495% 0.5494505494505495% 0.5494505494505495% \/ 1.3245033112582782% 1.3245033112582782% 1.3245033112582782% 1.3245033112582782%\" id=\"el-bbe9e070-2847-4c26-8aa7-307e21ede0c2\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.04697802197802229% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.291262em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>Section 80DDB is a provision in the Income Tax Act that allows individuals to claim deductions for expenses incurred on the treatment of specified illnesses. This section aims to ease the financial burden on taxpayers dealing with medical challenges.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"3767c7fc-cd27-40a3-9ff3-8e39b075390d\" auto-advance-after=\"9s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-0e2c73e9-699e-4ad8-88de-111c57c67aff\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-7fdf4408-19bb-42a4-a658-b5e6f7560c63\",\"keyframes\":{\"transform\":[\"translate3d(0px, 95.87058%, 0)\",\"translate3d(0px, 0px, 0)\"]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 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src=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-03-scaled.jpg\" alt=\"How Deduction Works\" srcSet=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-03-scaled.jpg 1440w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-03-1152x2048.jpg 1152w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-03-864x1536.jpg 864w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-03-768x1366.jpg 768w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-03-576x1024.jpg 576w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-03-169x300.jpg 169w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-03-150x267.jpg 150w\" sizes=\"(min-width: 1024px) 48vh, 107vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:-3.39806%;top:68.77023%;width:106.5534%;height:42.23301%;opacity:1\">\n<div id=\"anim-0e2c73e9-699e-4ad8-88de-111c57c67aff\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-7fdf4408-19bb-42a4-a658-b5e6f7560c63\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(0px, 95.87058%, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-24e0bf8c-76bd-488a-8aaa-229e1f5f816d\">\n<div style=\"position:absolute;width:106.96604%;height:100%;left:-3.48302%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG.png\" alt=\"BG\" srcSet=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG.png 3001w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-2048x1138.png 2048w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-1536x854.png 1536w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-1024x569.png 1024w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-768x427.png 768w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-300x167.png 300w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-150x83.png 150w\" sizes=\"(min-width: 1024px) 48vh, 107vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:6.79612%;top:72.49191%;width:81.5534%;height:4.85437%;opacity:1\">\n<div id=\"anim-94f88d97-5335-4eb9-b178-dba4e873154f\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-c648971f-7b89-480e-bf8d-0e9ba3a8fc0b\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(0px, 757.40724%, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.5952380952380952% 0.5952380952380952% 0.5952380952380952% 0.5952380952380952% \/ 6.666666666666667% 6.666666666666667% 6.666666666666667% 6.666666666666667%\" id=\"el-3c495225-1da8-4f64-af4e-a076edd81f27\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.07068452380952403% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.404531em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700\">2. <\/span><span style=\"font-weight: 700\">How Deduction Works<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:6.79612%;top:79.93528%;width:88.34951%;height:24.43366%;opacity:1\">\n<div id=\"anim-110b8877-6218-4de8-be46-4e380b4a9357\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-fe6913b9-4b5a-42da-9728-29ca11422d2d\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(0px, 120.01468%, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.5494505494505495% 0.5494505494505495% 0.5494505494505495% 0.5494505494505495% \/ 1.3245033112582782% 1.3245033112582782% 1.3245033112582782% 1.3245033112582782%\" id=\"el-9b019490-a62b-4a3e-96e8-7da51ea22206\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.04697802197802229% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.291262em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>Under Section 80DDB, eligible individuals can claim a deduction for the amount spent on medical treatment of specified illnesses for themselves or their dependents. This deduction is applicable when filing income tax returns.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"1a704016-cdd7-4746-89f0-f1883ee15a51\" auto-advance-after=\"9s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-5ac5a09e-eb68-42e6-9e50-30aef4ba3d25\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-15e765c1-4092-4b7a-8e2d-e0da3f066fbd\",\"keyframes\":{\"transform\":[\"translate3d(0px, 95.87058%, 0)\",\"translate3d(0px, 0px, 0)\"]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-92da0131-78e1-45db-89b3-c58f2379b8ad\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-657ddf34-cee2-4e4b-a619-5ea387759d41\",\"keyframes\":{\"transform\":[\"translate3d(0px, 732.97509%, 0)\",\"translate3d(0px, 0px, 0)\"]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-99da5fd1-b2a0-4230-8369-4da4b3d767c8\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-bf058044-7609-4a84-b0f8-954e605f86a4\",\"keyframes\":{\"transform\":[\"translate3d(0px, 138.33756%, 0)\",\"translate3d(0px, 0px, 0)\"]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#fff\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-b58727b3-66cf-49bd-b06a-4909bb9d7a95\">\n<div class=\"fill\" style=\"will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:-3.39806%;top:-9.54693%;width:106.5534%;height:120.55016%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-40f44035-8da7-47bc-9790-5f228d0a7ebb\">\n<div style=\"position:absolute;width:100%;height:104.75765%;left:0%;top:-2.37496%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-04-scaled.jpg\" alt=\"Eligibility Criteria\" srcSet=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-04-scaled.jpg 1440w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-04-1152x2048.jpg 1152w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-04-864x1536.jpg 864w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-04-768x1366.jpg 768w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-04-576x1024.jpg 576w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-04-169x300.jpg 169w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-04-150x267.jpg 150w\" sizes=\"(min-width: 1024px) 48vh, 107vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:-3.39806%;top:68.77023%;width:106.5534%;height:42.23301%;opacity:1\">\n<div id=\"anim-5ac5a09e-eb68-42e6-9e50-30aef4ba3d25\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-15e765c1-4092-4b7a-8e2d-e0da3f066fbd\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(0px, 95.87058%, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-d3ca04ca-f8d6-44ea-bdeb-25d88f053da7\">\n<div style=\"position:absolute;width:106.96604%;height:100%;left:-3.48302%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG.png\" alt=\"BG\" srcSet=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG.png 3001w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-2048x1138.png 2048w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-1536x854.png 1536w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-1024x569.png 1024w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-768x427.png 768w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-300x167.png 300w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-150x83.png 150w\" sizes=\"(min-width: 1024px) 48vh, 107vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:6.79612%;top:72.49191%;width:81.5534%;height:5.01618%;opacity:1\">\n<div id=\"anim-92da0131-78e1-45db-89b3-c58f2379b8ad\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-657ddf34-cee2-4e4b-a619-5ea387759d41\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(0px, 732.97509%, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.5952380952380952% 0.5952380952380952% 0.5952380952380952% 0.5952380952380952% \/ 6.451612903225806% 6.451612903225806% 6.451612903225806% 6.451612903225806%\" id=\"el-1840089d-55be-4a7f-a1d9-d5ade1471962\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.07068452380952403% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.404531em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700\">3. <\/span><span style=\"font-weight: 700\">Eligibility Criteria<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:6.79612%;top:79.93528%;width:88.34951%;height:21.19741%;opacity:1\">\n<div id=\"anim-99da5fd1-b2a0-4230-8369-4da4b3d767c8\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-bf058044-7609-4a84-b0f8-954e605f86a4\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(0px, 138.33756%, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.5494505494505495% 0.5494505494505495% 0.5494505494505495% 0.5494505494505495% \/ 1.5267175572519083% 1.5267175572519083% 1.5267175572519083% 1.5267175572519083%\" id=\"el-d3f0b0a4-e238-4e81-9f0d-7f20e30df949\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.04697802197802229% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.291262em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>Individuals who can claim deductions under Section 80DDB include the taxpayer, spouse, parents, children, and siblings. It&#8217;s important to note that the taxpayer should be a resident of India for the deduction to be applicable.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"613e34a6-f4d8-45c6-99ad-72d5e7360bbd\" auto-advance-after=\"9s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-54870d4e-9625-4acf-b3f5-0f9d5fb18983\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-cbe342d7-97e1-4b5d-8d9e-874c3cfeb14a\",\"keyframes\":{\"transform\":[\"translate3d(0px, 95.87058%, 0)\",\"translate3d(0px, 0px, 0)\"]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-35b50784-ee69-4a0b-932f-10f89be143fb\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-129af4d1-fe33-41bd-879f-c88b4d3b1789\",\"keyframes\":{\"transform\":[\"translate3d(0px, 377.03698%, 0)\",\"translate3d(0px, 0px, 0)\"]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-8f6a0215-ab40-4a95-b48a-dabfa59a68ee\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-24071ebb-9668-4a31-a01c-7d81651ba397\",\"keyframes\":{\"transform\":[\"translate3d(0px, 93.73384%, 0)\",\"translate3d(0px, 0px, 0)\"]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#fff\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-be568da6-0a62-443e-885e-1d3da71f5263\">\n<div class=\"fill\" style=\"will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:-3.39806%;top:-9.54693%;width:106.5534%;height:120.55016%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-2b9de71f-e4ee-4fbe-8a2f-d142750159af\">\n<div style=\"position:absolute;width:100%;height:104.75765%;left:0%;top:-2.37496%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-05-scaled.jpg\" alt=\"Qualifying Medical Treatments\" srcSet=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-05-scaled.jpg 1440w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-05-1152x2048.jpg 1152w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-05-864x1536.jpg 864w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-05-768x1366.jpg 768w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-05-576x1024.jpg 576w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-05-169x300.jpg 169w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-05-150x267.jpg 150w\" sizes=\"(min-width: 1024px) 48vh, 107vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:-3.39806%;top:68.77023%;width:106.5534%;height:42.23301%;opacity:1\">\n<div id=\"anim-54870d4e-9625-4acf-b3f5-0f9d5fb18983\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-cbe342d7-97e1-4b5d-8d9e-874c3cfeb14a\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(0px, 95.87058%, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-ab67372f-4be0-4cc4-8499-ff5d133c7f93\">\n<div style=\"position:absolute;width:106.96604%;height:100%;left:-3.48302%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG.png\" alt=\"BG\" srcSet=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG.png 3001w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-2048x1138.png 2048w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-1536x854.png 1536w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-1024x569.png 1024w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-768x427.png 768w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-300x167.png 300w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-150x83.png 150w\" sizes=\"(min-width: 1024px) 48vh, 107vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:6.79612%;top:72.65372%;width:88.34951%;height:9.70874%;opacity:1\">\n<div id=\"anim-35b50784-ee69-4a0b-932f-10f89be143fb\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-129af4d1-fe33-41bd-879f-c88b4d3b1789\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(0px, 377.03698%, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.5494505494505495% 0.5494505494505495% 0.5494505494505495% 0.5494505494505495% \/ 3.3333333333333335% 3.3333333333333335% 3.3333333333333335% 3.3333333333333335%\" id=\"el-84ee4b2d-05fc-4c41-9175-7ea339a4b149\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.06524725274725293% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.404531em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700\">4. Qualifying Medical Treatments<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:6.79612%;top:83.17152%;width:88.34951%;height:27.83172%;opacity:1\">\n<div id=\"anim-8f6a0215-ab40-4a95-b48a-dabfa59a68ee\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-24071ebb-9668-4a31-a01c-7d81651ba397\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(0px, 93.73384%, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.5494505494505495% 0.5494505494505495% 0.5494505494505495% 0.5494505494505495% \/ 1.1627906976744187% 1.1627906976744187% 1.1627906976744187% 1.1627906976744187%\" id=\"el-de1a784a-7895-4fb4-91be-706e2682875e\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.04697802197802229% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.291262em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>Section 80DDB covers a range of medical treatments, including hospitalization, diagnostic tests, and the purchase of prescribed medicines. The treatments must be related to specified illnesses such as cancer, neurological diseases, chronic renal failure, etc.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"c08a4d63-5896-4a7a-8c55-fb2cf343f56b\" auto-advance-after=\"9s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-f3717e2b-5f21-4b51-9f9c-ae6d84a0ea31\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-9f135a50-339c-4234-b9d7-1c2d4fa3db82\",\"keyframes\":{\"transform\":[\"translate3d(0px, 95.87058%, 0)\",\"translate3d(0px, 0px, 0)\"]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-8495b4f3-7bb8-47cb-a1dd-0b8ebb254965\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-65855d84-fe30-4628-8645-efad75c300a8\",\"keyframes\":{\"transform\":[\"translate3d(0px, 762.00734%, 0)\",\"translate3d(0px, 0px, 0)\"]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-b47fe55b-4a81-4d4d-bfab-42b205748916\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-8af96809-68da-48e8-874c-0ba3b2690c81\",\"keyframes\":{\"transform\":[\"translate3d(0px, 102.66440%, 0)\",\"translate3d(0px, 0px, 0)\"]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#fff\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-33f4ed27-b82f-4c79-9380-2a313dc7800c\">\n<div class=\"fill\" style=\"will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:-3.39806%;top:-9.54693%;width:106.5534%;height:120.55016%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-bb30f581-c170-41b4-b7b1-5f679bdadaa9\">\n<div style=\"position:absolute;width:100%;height:104.75765%;left:0%;top:-2.37496%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-06-scaled.jpg\" alt=\"Limits and Conditions\" srcSet=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-06-scaled.jpg 1440w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-06-1152x2048.jpg 1152w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-06-864x1536.jpg 864w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-06-768x1366.jpg 768w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-06-576x1024.jpg 576w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-06-169x300.jpg 169w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Understanding-Section-80DDB-06-150x267.jpg 150w\" sizes=\"(min-width: 1024px) 48vh, 107vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:-3.39806%;top:68.77023%;width:106.5534%;height:42.23301%;opacity:1\">\n<div id=\"anim-f3717e2b-5f21-4b51-9f9c-ae6d84a0ea31\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-9f135a50-339c-4234-b9d7-1c2d4fa3db82\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(0px, 95.87058%, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-3f9e0a09-0d72-453e-8f5f-ba78c6c66fa7\">\n<div style=\"position:absolute;width:106.96604%;height:100%;left:-3.48302%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG.png\" alt=\"BG\" srcSet=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG.png 3001w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-2048x1138.png 2048w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-1536x854.png 1536w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-1024x569.png 1024w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-768x427.png 768w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-300x167.png 300w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/BG-150x83.png 150w\" sizes=\"(min-width: 1024px) 48vh, 107vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:6.79612%;top:71.0356%;width:88.34951%;height:5.01618%;opacity:1\">\n<div id=\"anim-8495b4f3-7bb8-47cb-a1dd-0b8ebb254965\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-65855d84-fe30-4628-8645-efad75c300a8\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(0px, 762.00734%, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.5494505494505495% 0.5494505494505495% 0.5494505494505495% 0.5494505494505495% \/ 6.451612903225806% 6.451612903225806% 6.451612903225806% 6.451612903225806%\" id=\"el-709ce415-14d9-4c6f-937a-c978ce523b23\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.06524725274725293% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.404531em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"font-weight: 700\">5. <\/span><span style=\"font-weight: 700\">Limits and Conditions<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:6.79612%;top:76.69903%;width:88.34951%;height:31.71521%;opacity:1\">\n<div id=\"anim-b47fe55b-4a81-4d4d-bfab-42b205748916\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-8af96809-68da-48e8-874c-0ba3b2690c81\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(0px, 102.66440%, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.5494505494505495% 0.5494505494505495% 0.5494505494505495% 0.5494505494505495% \/ 1.0204081632653061% 1.0204081632653061% 1.0204081632653061% 1.0204081632653061%\" id=\"el-10257462-167f-45bc-bc6b-d1aab56713c9\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.04697802197802229% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.291262em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>The amount claimed under Section 80DDB is subject to specified limits. For individuals below 60 years, the maximum deduction is Rs. 40,000, and for senior citizens (60 years and above), it&#8217;s Rs. 1,00,000. It&#8217;s crucial to maintain proper documentation of medical expenses for a smooth deduction process.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"51504d0e-ee18-4856-9885-46f7aa6378aa\" auto-advance-after=\"9s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-646330d0-591a-407f-b0f1-5cf040effa5c\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-464c5c62-661e-4bb5-a386-19695d92bf34\",\"keyframes\":{\"transform\":[\"translate3d(0px, 118.98148%, 0)\",\"translate3d(0px, 0px, 0)\"]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-4092dc74-78b2-492b-8372-1efd52972f5d\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-b9359dd7-2c30-484f-a59b-9059c211e73b\",\"keyframes\":{\"transform\":[\"translate3d(0px, 772.79723%, 0)\",\"translate3d(0px, 0px, 0)\"]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-53dfa0a2-5d92-4394-ba20-3f8d7c62af79\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-24d715b1-24b2-43f3-bb5a-b2bb0060ade2\",\"keyframes\":{\"transform\":[\"translate3d(0px, 1003.59440%, 0)\",\"translate3d(0px, 0px, 0)\"]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#fff\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-da1e3fb5-dcd0-40ee-8c97-1da41697f87d\">\n<div class=\"fill\" style=\"will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:-3.39806%;top:-9.54693%;width:106.5534%;height:120.55016%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-3cbe73ee-8ade-49b2-a069-cd48dab3d889\">\n<div style=\"position:absolute;width:100%;height:104.75765%;left:0%;top:-2.37496%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Section-80D-07-scaled.jpg\" alt=\"Section 80DDB\" srcSet=\"https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Section-80D-07-scaled.jpg 1440w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Section-80D-07-1152x2048.jpg 1152w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Section-80D-07-864x1536.jpg 864w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Section-80D-07-768x1366.jpg 768w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Section-80D-07-576x1024.jpg 576w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Section-80D-07-169x300.jpg 169w,https:\/\/elephant.in\/knowledge-center\/wp-content\/uploads\/2024\/02\/Section-80D-07-150x267.jpg 150w\" sizes=\"(min-width: 1024px) 48vh, 107vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:2.42718%;top:90.7767%;width:94.66019%;height:15.53398%;opacity:1\">\n<div id=\"anim-646330d0-591a-407f-b0f1-5cf040effa5c\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-464c5c62-661e-4bb5-a386-19695d92bf34\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(0px, 118.98148%, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.5128205128205128% 0.5128205128205128% 0.5128205128205128% 0.5128205128205128% \/ 2.083333333333333% 2.083333333333333% 2.083333333333333% 2.083333333333333%\" id=\"el-41389461-ef30-45a8-93d6-00ef06ba8ae4\">\n<p class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.021923076923077073% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.145631em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span>Note: It&#8217;s essential to note that tax laws may be subject to changes, and it&#8217;s advisable to check the latest tax regulations or consult with a tax professional for the most current information regarding preventive health check-up deductions under Section 80DDB.<\/p>\n<p><span style=\"font-weight: 700\">Disclaimer<\/span>: Standard T&amp;C apply. Alliance Insurance Brokers Private Limited | 8th Floor, Gold Crest, NS Road No. 10, Juhu, Vile Parle (W) Mumbai 400 049, India | Toll Free No. 1800 266 9693 | Composite Broker | CIN: U67200MH2003PTC141621 | IRDAI Registration No. 217 | Valid till 12\/10\/2024 | EL\/MEDIA\/23-24\/108<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:2.42718%;top:36.73139%;width:94.90291%;height:9.38511%;opacity:1\">\n<div id=\"anim-4092dc74-78b2-492b-8372-1efd52972f5d\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-b9359dd7-2c30-484f-a59b-9059c211e73b\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(0px, 772.79723%, 0)\">\n<div 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illnesses.<\/p>\n","protected":false},"author":1,"featured_media":2142,"template":"","meta":{"web_stories_products":[],"web_stories_publisher_logo":1316,"web_stories_poster":[],"footnotes":""},"web_story_category":[],"web_story_tag":[],"class_list":["post-2129","web-story","type-web-story","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>5 Things You Must Know About Deduction Under Section 80DDB - blogs<\/title>\n<meta name=\"description\" content=\"Section 80DDB is a provision in the Income Tax Act that allows individuals to claim deductions for expenses incurred on the treatment of specified illnesses.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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