Deduction for medical treatment expenses of a dependant suffering from specified diseases such as cancer, AIDS, hemophilia, thalassemia, or chronic renal failure.
Deduction Amounts
- ₹40,000 or actual expenses (whichever is lower) for non-senior citizens
- ₹1,00,000 for Senior Citizens (60+) and Super Senior Citizens (80+)
Specified Diseases
- Cancer
- AIDS / Full-Blown AIDS
- Chronic Renal Failure
- Hemophilia
- Thalassaemia
This guide reflects FY 2025-26 (AY 2026-27) and is for general information. Tax rules and limits change, and how they apply depends on your circumstances. It is not professional tax advice; consult a qualified Chartered Accountant before acting.
