Specified Diseases Deduction: amended rules define eligible ailments and require specialist certification for medical deduction. The amendment substitutes rule 11DD to specify eligible ailments for deduction under section 80DDB-including neurological diseases (with a disability threshold), malignant cancers, full-blown AIDS, chronic renal failure, and hematological disorders-and requires certificates from prescribed specialists in Government hospitals; where the specified specialist is unavailable, a full-time specialist with a recognised postgraduate degree in General or Internal Medicine may issue the certificate with prior hospital head approval. The certificate must be furnished in Form No. 10-I with the return of income.