Claiming of medical expenditure for tax purposes made easy
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 12thOctober 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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