Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

 Income-tax Notification No. 78/2015

New Delhi, the Dated- 12th October, 2015

S.O.2791(E). – In exercise of the 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 (15th Amendment) Rules, 2015.

(2) They shall come into force on the date of publication in the Official Gazette.

2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in rule 11DD, for sub-rules (2) and (3), the following sub-rules shall be substituted, namely:-

“(2) The prescription in respect of the diseases or ailments specified in sub-rule (1) shall be issued by the following specialists:-

(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 (iii) of sub-rule (1) – 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 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 a Master of Chirurgiae (M.Ch.) degree in Urology or any equivalent degree, which is recognised by the Medical Council of India;

(e) 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), the patient is receiving the treatment in a Government hospital, the prescription may be issued by any specialist working full-time in that hospital and having a postgraduate degree in General or Internal Medicine or any equivalent degree, which is recognised by the Medical Council of India.

(3) The prescription referred to in sub-rule(2) shall contain 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:

Provided that where the patient is receiving the treatment in a Government hospital, such prescription shall also contain the name and address of the Government hospital.”

3. In the said rules, in Appendix-II, Form No. 10-I shall be omitted.

[Notification No.78 /2015/F. No.142/20/2015-TPL]

(ArjuGarodia)
Under Secretary (TPL)

Note .—The principal rules were published in the Gazette of India vide notification number S.O. 969(E), dated the 26th March, 1962, and was last amended  vide notification number . S.O. 2663(E), dated the 29th September, 2015.

(As amended by CORRIGENDUM NOTIFICATION NO 85/2015, Dated: October 21, 2015)

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Category : Income Tax (27874)
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10 responses to “Section 80DDB- Private Hospital Doctors allowed to issue Certificate”

  1. Bharat Nhavi says:

    My daughter is suffering from neuoro disease, I am taking treatment for same from Neurologist , but right now i haven’t any certificate of doctor but I have all the prescriptions & MRI Report related to that provided by doctor, so based on that can I take benefit of Tax, please guide me, thanks.

    Regards,
    Bharat Nhavi
    7410149417

  2. Arpita Roy says:

    My father himself an assessee suffering from Dementia under a treatment in a private nursing home, will he be eligible to get deduction? If yes then what are the formalities need to be followed to get the deduction to pay income tax ? Moreover over he is 65years of old, unable to think and do daily day to day activities.

  3. Naz Ahmed says:

    Dear Sir,
    My father is a kidney patient and going under treatment. Also hospitalised 2 times in the FY 2016-17. May I ask you which from to be filled up to claim relief u/s 80DDB??

  4. B.G.Garg says:

    My treatment of DRESS-Syndrome a acute dissiess is running at AIIMS-New Delhi since 01/2016. My medical bills amount is restricted. Can I claim my unpaid amount under 80DDB as i was spent amount and bill not paid by my office (CWC-Govt of India).

  5. sujithvk says:

    Sir,

    I could not understand the meaning of “3. in the said rules, in Appendix-II, Form No. 10-I shall be omitted”

    Does it mean that there are no prescribed format & it is enough to have the prescription contain 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?

  6. Sanjay S Kumbhar says:

    Sir., I have no any midcal policy & i am salaried person and My wife has under treatment of Private MD Homotologist Doctor for Anemia & me also treatment of MD Cardiolgoist Doctor of Hyper tention, can i get I.tax benfit. under section 80ddb medical exp & medical treatment.

  7. arjunan says:

    My son is getting treatment in a private hospital for Nephrotic syndrum, wont i be able to claim the tax benefit?

  8. Gagan Saigal says:

    Is it necessary to get certificate / FORM 10 I from a govt hospital only. Will a certificate from a Nephrologist (MD, DM Nephrology not suffice to claim this deduction.)?

  9. Ankur Jalan says:

    i m a salaried person and i have a medical bill of 7300 of my dad for MRI scan. i have send the bill and prescription to my mumbai head office. he said we will process the bill. will i need to deduction the bill amount under section 80ddb or will i get the amount as a medical bill expenses and then further will i deduct the amt. under said section????

    • Varma alluri says:

      No it’s not covered under section 80DDB.Medical Treatment for Specified ailments are covered under Section 80DDB.In your case it will be treated as medical expenses.

      For any Income Tax Queries:
      Call / whatsapp : 9052535440
      write to me: Dsssvtax@gmail.com

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