Section mapper · Deductions you claim
Section 80DDB of the Income-tax Act, 1961 is now
section 128 of the Income-tax Act, 2025
Treatment of specified diseases for yourself or a dependant.
- Was
s.80DDB, Income-tax Act, 1961 (repealed)- Is now
s.128, Income-tax Act, 2025- In force from
What changed
Renumbered only — still ₹40,000, rising to ₹1,00,000 for a senior citizen.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.80DD → s.127 — Maintenance and medical treatment of a dependant with a disability
- s.80D → s.126 — Health insurance premium and preventive health check-ups