Claiming of medical
expenditure under section 80DDB for tax purposes made easy
Press Information Bureau
Government of India
Ministry of Finance
14-October-2015 15:43 IST
Claiming of medical
expenditure for tax purposes made easy
One of the pillars of the of the taxation
proposals included in the Finance Minister’s Budget Speech for 2015-16 was
extension of benefits to the middle class. In this process, the Finance
Minister announced extension of certain benefits in respect of medical
treatment under section 80DDB. This section allows a deduction for expenditure
incurred on treatment of specified ailments.
Taking the process forward, Central Board of
Direct Taxes (CBDT) has issued a Notification vide S.O. No.2791 (E) on 12th
October 2015 amending Rule 11DD. 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. As per 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.
The Notification is available on the website
of the Income Tax Department www.incometaxindia.gov.in .
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