Great News ! Deduction u/s 80DDB Made Easier by Govt .

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This is very good news for all who desire to claim deduction u/s Section 80DDB of the Income Tax Act . As you maybe aware that the deduction under section 80DDB for treatment of specified diseases under Income Tax Act provides relief  to a tax payer who is spending on patient who is his dependent relative  suffering from any one of the specified disease. The list of diseases are separately prescribed as per Rule 11DD of the I T Act .

But biggest bottleneck was that the deduction u/s 80DDB was allowed only against a certificate issued by specialist doctors who are working in government hospitals. Now , CBDT has changed the Rule 11DD vide notification Notification No.78 /2015/F. No.142/20/2015-TPL dt 12/10/2015  which has brought in two fundamental change for Good !

  1. The certificate against which the deduction can be claimed can be issued by even private sector doctors having the qualification as per rule.
  2. Prescribed form 10-IA has been deleted . Now , a doctor can issue certificate to a person suffering from specified disease on a plain paper stating the name and age of the patient, name of the disease or ailment along with the name, address, registration number and the qualification of the specialist issuing the prescription.

What are the Disease Covered u/s 80DDB?

[infobox style=”alert-success”](i)Neurological Diseases where the disability level has been certified to be of 40% and above,

(a)Dementia ;

(b)Dystonia Musculorum Deformans ;

(c)Motor Neuron Disease ;

(d)Ataxia ;

(e)Chorea ;

(f)Hemiballismus ;

(g)Aphasia ;

(h)Parkinsons Disease ;

(ii) Malignant Cancers ;

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

(iv) Chronic Renal failure ;

(v) Hematological disorders :

(i)Hemophilia ;

(ii)Thalassaemia.

[/infobox]

Who Can Issue Certificate u/s 80DDB  under Amended Rule ?

Under new rule 11DD , the condition of doctor’s  “working in government hospital “ is no more there . So , doctors who are having requisite qualification as per Rule 11DD and who is recognized by Medical Council of India is eligible to issue certificate regarding disease.

(a)For Neurological Diseases as stated above
Any 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 Malignant Cancers 
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 AIDS , 
Any specialist having a post-graduate degree in General or Internal Medicine, or any
equivalent degree which is recognised by the Medical Council of India;
(d) For Chronic Renal Failure 
A Nephrologist having a Doctorate of Medicine(D.M.) degree in Nephrology or a Urologist having a Master of Chirurgiae(M.Ch.) degree in Urology or any equivalent degree, which is recognised by the Medical Council of India;
(e)Hematological disorders :
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
Read the New Rule 11DD Below
[gview file=”http://taxworry.com/wp-content/uploads/2015/10/80DDB-Rule-Change.pdf”]
This is indeed a very good news for all misfortune tax payers  whose loved ones are suffering from such diseases.