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)
Medical deduction eligibility: specified diseases list enables deduction upon specialist prescription by qualified specialists, with government hospital exception. Deduction under section 80DDB applies to specified illnesses: neurological diseases with certified 40%+ disability (listed conditions), malignant cancers, full blown AIDS, chronic renal failure, and hematological disorders (hemophilia, thalassaemia). Claims must be supported by prescriptions from designated specialists with recognised postgraduate/doctoral qualifications; if treatment is in a Government hospital, a full time specialist with a postgraduate degree in General or Internal Medicine may issue the prescription. Prescriptions must include patient details, disease, and the specialist's name, address, registration number and qualification, and the hospital details where applicable.
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Provisions expressly mentioned in the judgment/order text.
Medical deduction eligibility: specified diseases list enables deduction upon specialist prescription by qualified specialists, with government hospital exception.
Deduction under section 80DDB applies to specified illnesses: neurological diseases with certified 40%+ disability (listed conditions), malignant cancers, full blown AIDS, chronic renal failure, and hematological disorders (hemophilia, thalassaemia). Claims must be supported by prescriptions from designated specialists with recognised postgraduate/doctoral qualifications; if treatment is in a Government hospital, a full time specialist with a postgraduate degree in General or Internal Medicine may issue the prescription. Prescriptions must include patient details, disease, and the specialist's name, address, registration number and qualification, and the hospital details where applicable.
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