13 June 2009
No, the benefit available under section 80DDB will not apply since heart disease is outside the purview of specified ailments that are prescribed there.
Section 80DDB allows deduction of expenses on medical treatment of specified ailments prescribed under Rule 11DD of the Income Tax Rules.
The list of diseases/ ailments falling under this section:
* Neurological Diseases (where the disability level has been certified as 40% or more) - Dementia - Dystonia Musculorum Deformans - Motor Neuron Disease - Ataxia - Chorea - Hemiballismus - Aphasia - Parkinsons Disease
* Malignant Cancers
* Full Blown Acquired Immuno Deficiency Syndrome (AIDS)
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