Income-tax (15th Amendment) Rules, 2015

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....by section 295, read with section 80DDB of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1.       (1) These rules may be called the Income-tax (15^th Amendment) Rules, 2015.           (2) They shall come i....

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.... or any equivalent degree which is recognised by the Medical Council of India; (c) for diseases or ailments mentioned in clause (iii) of sub-rule (1) - any specialist having a post-graduate degree in General or Internal Medicine, or any equivalent degree which is recognised by the Medical Council of India; (d) for diseases or ailments mentioned in clause (iv) of sub-rule (1) - a ....

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....nised by the Medical Council of India. (3) The prescription referred to in sub-rule(2) shall contain the name and age of the patient, name of the disease or ailment along with the name, address, registration number and the qualification of the specialist issuing the prescription: Provided that where the patient is receiving the treatment in a Government hospital, such prescriptio....