MINISTRY OF
FINANCE
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 . (PIB 14.10.2015)
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