Section 80DDB allows taxpayers to claim a deduction for treatment of eligible diseases as specified in Rule 11DD of Income Tax Act for self or any of his dependents. Some of the diseases included in Rule 11 DD include malignant cancers, full-blown AIDS, chronic renal failure, haematological disorders, and neurological disorders like dementia, Parkinson disease, etc leading to disability of 40 per cent and above. However, the deduction can be claimed only on submitting the relevant prescription from the list of specialists specified under section 80DDB. If the person requiring treatment is a senior citizen, then the maximum deduction available is Rs 1 lakh p.a. For others, the deduction has been capped at Rs 40,000.