Regarding Section 80DDB of I-T

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Is the expense incurred towards neuro-physiotherapy for a severe category spinal-cord injury (SCI) exempted under section 80DDB?

Neurological diseases with more than 40% disability are covered for the purpose of section 80DDB. The specified diseases are Dementia, Dystonia Musculorum Deformans, Motor Neuron Disease, Ataxia, Chorea, Hemiballismus, Aphasia, Parkinsons Disease. I believe your case can be covered under Ataxia or Chorea, depending on exact nature of injury and its effects. You will have to obtain a certificate from a Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India.

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