New Delhi, Oct 14 (IANS) The requirement of producing a government specialist doctor’s certificate for availing tax benefits on expenditure incurred on treatment of serious ailments has been waived, the finance ministry said on Wednesday.
The Central Board of Direct Taxes issued a notification on October 12 to amend rule 11DD pertaining to the matter, an official statement said.
“As per the amended rule 11DD, the prescription can be issued by any specialist mentioned in the amended rule. Henceforth, it will not be mandatory to obtain a certificate from a specialist working in a government hospital,” it said.
“The amended rule relaxes the condition of obtaining the certificate for claiming expenditure under section 80DDB in respect of specified ailments from a specialist working in a government hospital, the statement added.
From now on, people undergoing treatment for serious diseases like haemophilia, AIDS, cancer, thalassaemia and others can produce a medical certificate issued by any specialist (private or government) for availing tax benefits.
Section 80DDB provides for deduction of Rs.40,000 for treatment of serious diseases, which is Rs.60,000 and Rs.80,000 for senior citizens and very senior citizens.
Until now, a government specialist in the fields of immunology, haematology, aurology, oncology, neurology and others had to issue a certificate in the prescribed format, which has been abolished with the new rule.
Many a time, government hospitals do not have doctors in the mentioned departments, leaving assesses to run from pillar to post in claiming deductions.
The latest move is in line with Finance Minister Arun Jaitley’s 2015-16 budget speech, underscoring simplification of tax rules and extending benefits to the middle class, the statement added.