Saturday, January 23, 2010
Rule 11DD of the Income-tax Act, 1961
[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)
New Delhi, the 17th October, 2003.
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 Rule 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
(b) Dystonia Musculorum Deformans
(c) Motor Neuron Disease
(ii) Malignant Cancers
(iii) Full Blown Acquired Immuno-Deficiency Syndrome (AIDS)
(iv) Chronic Renal failure
(v) Hematological disorders
(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 10-1
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