Deduction for specified diseases
Deduction up to ₹40,000 for treatment of specified diseases (cancer, AIDS, renal failure, etc.) for self or dependent. ₹1,00,000 for senior citizens. Certificate in Form 10-I from specialist required.
Key provisions
- Deduction up to ₹40,000 for treatment of specified diseases (cancer, AIDS, renal failure, etc.) for self or dependent. ₹1,00,000 for senior citizens. Certificate in Form 10-I from specialist required.
Use via API
GET/v1/tax-law/sections/by-2025-ref/327
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/327
RESPONSE · 200 OK
{
"act_2025_ref": "327",
"old_reference": "Section 80DDB, Income Tax Act 1961",
"title": "Deduction for specified diseases",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}