Section 80 DDB income tax?
purposes of section 80ddb, following shall eligible diseases or ailments :
(i) neurological diseases disability level has been certified of 40% , 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) certificate in respect of diseases or ailments specified in sub-rule (1) shall issued following specialists working in government hospital—
(a) diseases or ailments mentioned in clause (i) of sub-rule (1) - neurologist having doctorate of medicine (d.m.) degree in neurology or equivalent degree, recognised medical council of india;
(b) diseases or ailments mentioned in clause (ii) of sub-rule (1) - oncologist having doctorate of medicine (d.m.) degree in oncology or equivalent degree recognised medical council of india;
(c) diseases or ailments mentioned in clause (iv) of sub-rule (1) - nephrologist having doctorate of medicine (d.m.) degree in nephrology or urologist having master of chirurgiae (m.ch.) degree in urology or equivalent degree, recognised medical council of india;
(d) diseases or ailments mentioned in clause (v) of sub-rule (1) - specialist having doctorate of medicine (d.m.) degree in hematology or equivalent degree, recognised medical council of india :
provided in respect of diseases or ailments specified in sub-rule (1), no specialist has been specified or specialist specified not posted in government hospital in patient receiving treatment, such certificate, prior approval of head of hospital, may issued other specialist working full-time in hospital , having post-graduate degree in general or internal medicine, recognised medical council of india.
(3) certificate prescribed authority furnished along return of income shall in form no. 10-i.]
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