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of <h1>Income-tax Rules Amended: Rule 11DD Now Requires Specialist Prescriptions for Certain Ailments; Form No. 10-I Removed.</h1> The Income-tax (15th Amendment) Rules, 2015, issued by the Central Board of Direct Taxes, amends the Income-tax Rules, 1962. Effective upon publication in the Official Gazette, the amendment revises rule 11DD, specifying that prescriptions for certain diseases or ailments must be issued by specialists with recognized degrees in relevant medical fields. It also stipulates that prescriptions must include patient details and specialist credentials. If treatment occurs in a government hospital, the prescription may be issued by a full-time specialist with a recognized postgraduate degree. Additionally, Form No. 10-I in Appendix-II is omitted.
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