15 July 2009
As per section 80DDB only those diseases are eligible which have been specified by the Board on this behalf. The follwoing diseases have been specified in the RULE 11DD: 1. Neurological Diseases 2. AIDS 3. Maligant Cancers 4. Chronic Renal Failures 5. Hematological Disorders
As Cardiac Surgery is not mentioned in the aforesaid rule the same won't be eligible for deduction U/s 80DDB.
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