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of <h1>Amendment Updates Rule 11DD: Defines Eligible Diseases for Tax Deductions Under Section 80DDB; Updates Form 10-I Requirements</h1> The Income-Tax (Twenty-Fifth Amendment) Rules, 2003, effective from April 1, 2003, amend the Income-tax Rules, 1962, particularly Rule 11DD and Form 10-I. These amendments specify eligible diseases for deductions under Section 80DDB, including certain neurological diseases, malignant cancers, AIDS, chronic renal failure, and hematological disorders. Certification for these diseases must be issued by qualified specialists in government hospitals. The amendment also updates Form 10-I, which is required to be submitted with the income tax return, detailing patient and specialist information, and verifying the diagnosis and disability extent, if applicable.
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