Section 80 DDB of Income Tax: Deduction for medical expenses for IT calculation


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Notifications                                 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY

PART II- Section 3- Sub-section (ii)]

MINISTRY OF FINANCE

(Department Of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 17th October, 2003.

INCOME-TAX

S.O. 1210(E).- In exercise of powers
conferred by section 295, read with section 80DDB of the Income-tax
Act, 1961 (43 of 1961), the Central Board of Direct Taxes
hereby makes the following rules further to amend the Income-tax
Rules, 1962, namely :-

1. (1) These rules may be called the
Income-tax (25th Amendment) Rules, 2003.

(2) They shall be deemed to have come into
force on the 1st day of April, 2003.

2. In the Income-tax Rules, 1962,-

(a) for rule 11DD, the following rule shall
be substituted and shall be deemed to have been substituted,
namely:-

“Specified diseases and ailments for
the purposes of deduction under section 80DDB

11DD. (1) For the purposes of section 80DDB, the following
shall be the eligible diseases or ailments:-

(i) Neurological Diseases where the disability level has
been certified to be of 40% and above

    1. Dementia
    2. Dystonia Musculorum Deformans
    3. Motor Neuron Disease
    4. Ataxia
    5. Chorea
    6. Hemiballismus
    7.  

    8. Aphasia
    9. Parkinsons Disease

 

(ii) Malignant Cancers

(iii) Full Blown Acquired Immuno-Deficiency Syndrome (AIDS)

(iv) Chronic Renal failure

(v) Hematological disorders

(i) Hemophilia

(ii) Thalassaemia

(2) The certificate in respect of the diseases
or ailments specified in sub-rule (1) shall be issued by the
following specialists working in a Government hospital-

(a) for diseases or ailments mentioned in
clause (i) of sub-rule (1)- 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;

(b) for diseases or ailments mentioned in
clause (ii) of sub-rule (1)- an Oncologist having a Doctorate
of Medicine(D.M). degree in Oncology or any equivalent degree
which is recognised by the Medical Council of India;

(c) for diseases or ailments mentioned in
clause (iv) of sub-rule (1)- a Nephrologist having a Doctorate
of Medicine(D.M). degree in Nephrology or a Urologist having
an Master of Chirurgiae (M.Ch.) degree in Urology or any equivalent
degree, which is recognised by the Medical Council of India;

(d) for diseases or ailments mentioned in
clause (v) of sub-rule (1)- a specialist having a Doctorate
of Medicine(D.M). degree in Hematology or any equivalent degree,
which is recognised by the Medical Council of India.

Provided that where in respect of any
diseases or ailments specified in sub-rule (1), no specialist
has been specified or where the specialist specified is not
posted in the Government hospital in which the patient is
receiving the treatment, such certificate, with prior approval
of the Head of that hospital, may be issued by any other specialist
working full-time in that hospital and having a post-graduate

degree in General or Internal Medicine, which
is recognised by the Medical Council of India;

 

(3) The certificate from the prescribed authority to be furnished
along with the return of income shall be in Form 10-I.”;

(b) In the appendix II, for the Form 10-I,
the following Form shall be substituted, namely:-

 

“Form No. 10-I

(See rule-11DD)

Certificate of prescribed authority for the
purposes of section 80DDB


  1. Name of the patient
 

  • Address
  •  

    3. Father�s name

     

    4. Name and address of the person on
    whom the patient is dependent and his relationship with
    the patient.

     

    5. Name of the disease or ailment

    (please see rule 11 DD)

     

    6. For diseases or ailments mentioned
    in item(i) of clause (a) of sub-rule (1), whether the
    disability is 40% or more (Please specify the extent).

     

    7. Name, address, registration number
    and qualification of the specialist issuing the certificate,
    along with the name and address of the Government hospital.
    [see rule 11 DD(2)]

     

    Verification


    This is to verify that I, Dr. ___________S/o (W/o)
    Shri ___________, in the case of the patient Shri/ Smt./
    Ms.____________, after considering the entire history
    of illness, careful examination and appropriate investigations,
    am of the opinion that the patient is suffering from________disease/ailment
    during the previous year ending on 31st March,
    _______.

    I also certify (only in case of neurological disease)
    that the extent of disability is more than 40%) (Strike
    off, if not applicable).

    I Certify that the information furnished above is true
    to the best of my knowledge.


    Date


    Signature


    Place

     
     

    (Name and Address)


    To be countersigned by the Head of the Government hospital,
    where the prescribed authority is a specialist with
    post-graduate degree in General or Internal Medicine.


    Date


    Signature


    Place


    (Name and Address)

    Notification
    No. 246/2003 /F.No. 142/17/2003-TPL]

     

    (DHEERAJ BHATNAGAR)

    Director
    to the Government of India

    —————————————————————————————————————–

    Footnote : The principal rules were
    published under Notification S.O. No.969 dated 26.3.1962 which
    has been amended from time to time, the last such amendment
    was made vide notification S.O. No.1163(E) dated 1.10.2003.

    1 Comment

    I have undergone 3XCABG on 11 Aprl 2000 and there again heart attack and followed angeoplasty.I could not recover and having anginapain.Later on dignosis found Ischemia with ejection factor 35-40%.Since I am contineous treatment of this heart disease and uccering medical expences Rs. thirty to forty thousands. Is I am elegible this amount under section 80ddb

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