Section 80DDB of the Income Tax Act, of 1961, allows for a tax deduction for medical expenses for certain specified diseases and illnesses. This section is applicable to individuals and Hindu Undivided Families (HUFs).

To claim a deduction under Section 80DDB, you must meet the following conditions:

• The expenses must be incurred for the medical treatment of a specified illness of the taxpayer, their spouse, children, or parents.
• The expenses must be supported by a prescription from a specialist doctor in a government or recognized hospital.
• The maximum deduction allowed is Rs. 1,00,000 for taxpayers below 60 years of age and Rs. 1,50,000 for taxpayers above 60 years of age.

It is important to keep all relevant bills and receipts related to medical expenses, as the Income Tax Department may require these during the assessment. Additionally, a taxpayer may need to furnish Form 10-IA while claiming this deduction