Specified diseases for the purpose of deduction under section 80DDB and certificate requirement as per Rule 11DD

by

  (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,—

 

(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.

(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 a 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 No.
10-I.]

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