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    <title>Income-Tax (Twenty-Fifth Amendment) Rules, 2003</title>
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    <description>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.</description>
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