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 2 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 3 and from such authority as may be prescribed. 4
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.]