स्वास्थ्य बीमा प्रीमियम के संबंध में कटौती
66 [Deduction in respect of medical treatment, etc.
80DDB. Where an assessee who is resident in India has, during the previous year, incurred any expenditure for the medical treatment of such disease or ailment as may be specified in the rules 66a made in this behalf by the Board—
(a ) for himself or a dependant relative, in case the assessee is an individual; or
(b ) for any member of a Hindu undivided family, in case the assessee is a Hindu undivided family,
the assessee shall be allowed a deduction of a sum of fifteen thousand rupees in respect of that previous year in which such expenditure was incurred:
Provided that no such deduction shall be allowed unless the assessee furnishes a certificate in such form 66b and from such authority as may be prescribed. 66c
Explanation.—For the purposes of this section, "dependant" means a person who is not dependant for his support or maintenance on any person other than the assessee.]
- Inserted by the Finance (No. 2) Act, 1996, w.e.f. 1-4-1997.
66a. See rule 11DD for specified diseases.
66b. See Form 10-I.
66c. Prescribed authority is ‘any doctor registered with Indian Medical Association with Post-graduate qualifications’.