Tax Matters

Section 80DDB

As per Rule 11DD of the I T Act, following diseases or ailments are covered

1. Neurological Diseases where the disability level has been certified to be of 40% and above,
   1. Dementia ;
   2. Dystonia Musculorum Deformans ;
   3. Motor Neuron Disease ;
   4. Ataxia ;
   5. Chorea ;
   6. Hemiballismus ;
   7. Aphasia ;
   8. Parkinsons Disease ;
2. Malignant Cancers ;
3. Full Blown Acquired Immuno–Deficiency Syndrome (AIDS) ;
4. Chronic Renal failure ;
5. Hematological disorders :
   1. Hemophilia ;
   2. Thalassaemia.

Who are the prescribed authorities to issue certificate?

1. Neurological Diseases , 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.
   
   
2. Malignant Cancers , 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.
   
   
3. Chronic Renal failure , 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;
   
   
4. Hematological disorders , 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 :
   
   
5. For diseases for which no authority prescribed or prescribed authority is not available/posted , In that case ,certificate, with prior approval of the Head of that Government hospital in which the patient is receiving the treatment, , 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.
   
   

Form

The prescribed Form is 10–I

Certificate of prescribed authority for the purposes of section 80DDB

1. Name of the Patient
2. Address
3. Father's name
4. Name and address of the person on whom the patient is dependent and his relationship with the patient.
5. Name of the disease or ailment (please see rule 11DD)
6. For diseases or ailments mentioned in item (1) of clause (a) of sub–rule (1), whether the disability is 40% or more (Please specify the extent).
7. Name, address, registration number and qualification of the specialist issuing the certificate, along with the name and address of the Government hospital [see rule 11DD(2)]

This is to verify that I, Dr.____________________________________________________ (s/o \w/o) Shri _____________________, in the case of the patient Shri/Smt./Ms. _______________, after considering the entire history of illness, careful examination and appropriate investigations, am of the opinion that the patient is suffering from _________________________disease/ailment during the previous year ending on 31^st March,_______________________.

I also certify (only in case of neurological disease) that the extent of disability is more than 40%) (Strike off, if not applicable).

I certify that the information furnished above is true to the best of my knowledge.

Date _______________

Place _______________

(Name and Address)

To be countersigned by the Head of the Government hospital, where the prescribed authority is a specialist with post–graduate degree in General or Internal Medicine.

Date ______________

Place ______________

(Name and Address)