This is very good news for all who desire to claim deduction u/s Section 80DDB of the Income Tax ActÂ . As you maybe aware that the deduction under section 80DDB for treatment of specified diseases under Income Tax Act provides reliefÂ to a tax payer who is spending on patient who is his dependent relativeÂ suffering from any one of the specified disease. The list of diseases areÂ separatelyÂ prescribed as per Rule 11DD of the I T Act .
But biggestÂ bottleneckÂ was that the deduction u/s 80DDB was allowed only against a certificate issued by specialistÂ doctorsÂ who are working in government hospitals. Now , CBDT has changed the Rule 11DD vide notificationÂ Notification No.78 /2015/F. No.142/20/2015-TPL dt 12/10/2015 Â which has brought in two fundamental change for Good !
- The certificate against which the deduction can be claimed can be issued by even private sector doctors having the qualification as per rule.
- Prescribed form 10-IA has been deleted . Now , a doctor can issue certificate to a person suffering from specified disease on a plain paper statingÂ the name and age ofÂ the patient, name of the disease or ailment along with the name, address, registrationÂ 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,
(b)Dystonia Musculorum Deformans ;
(c)Motor Neuron Disease ;
(h)Parkinsons Disease ;
(ii) Malignant Cancers ;
(iii)Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) ;
(iv) Chronic Renal failure ;
(v) Hematological disorders :
Who Can Issue Certificate u/s 80DDB Â under Amended Rule ?
Under new rule 11DD , the condition of doctor’sÂ Â “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.