Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Specified diseases and prescription requirements govern deduction eligibility for medical treatment under section 80DDB. Rule 11DD identifies the diseases and ailments eligible for deduction under section 80DDB, including specified neurological diseases, malignant cancers, AIDS, chronic renal failure and certain hematological disorders. It also prescribes the categories of specialists authorised to issue the prescription for each disease group, with a special rule for treatment in Government hospitals. The prescription must contain the patient's details, the disease, and the issuing specialist's particulars, and in Government hospital cases must also state the hospital's name and address.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Specified diseases and prescription requirements govern deduction eligibility for medical treatment under section 80DDB.
Rule 11DD identifies the diseases and ailments eligible for deduction under section 80DDB, including specified neurological diseases, malignant cancers, AIDS, chronic renal failure and certain hematological disorders. It also prescribes the categories of specialists authorised to issue the prescription for each disease group, with a special rule for treatment in Government hospitals. The prescription must contain the patient's details, the disease, and the issuing specialist's particulars, and in Government hospital cases must also state the hospital's name and address.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
