Income-Tax (Twenty-Fifth Amendment) Rules, 2003

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.... rule 11DD and Form 10-I In the Income-tax Rules, 1962,- (a) for rule 11DD, the following rule shall be substituted and shall be deemed to have been substituted, namely:- "Specified diseases and ailments for the purposes of deduction under section 8ODDB 11DD. (1) For the purposes of section 8ODDB, the following shall be the eligible diseases or ailments:- (i) Neurological Diseases where the disability level has been certified to be of 40% and above (a) Dementia (b) Dystonia Musculorum Deformans (c) Motor Neuron Disease (d) Ataxia (e) Chorea (f) Hemiballismus (g) Aphasia (h) Parkinsons Disease (ii) Malignant Cancers (iii) Full Blown Acquired Immuno-Deficiency Syndrome (AIDS) (iv) Chronic Renal failure (v) Hemato....

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...., may be issued by any other specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine, which is recognised by the Medical Council of India; (3) The certificate from the prescribed authority to be furnished along with the return of income shall be in Form 10-I."; (b) In the appendix II, for the Form 10-I, the following Form shall be substituted, namely:- "Form No. 10-I (See rule-11DD) Certificate of prescribed authority for the purposes of section 80DDB 1. Name of the patient: 2. Address: 3. Father's name: 4. Name and address of the person on whom the patient is dependent and his relationship with the patient.: 5. Name of the disease or ailment (please se....