Section 80DDB, inter alia, provides a deduction to an individual and HUF with regard to amount paid for medical treatment of specified diseases in respect of super senior citizen up to Rs. 80,000 and in case of senior citizens up to Rs. 60,000 subject to specified conditions.
Section 80DDB has been amended (with effect from the assessment year 2019-20) so as to raise the above monetary limit of deduction to Rs. 1,00,000 for both senior citizens and super senior citizens.