Claiming of medical expenditure for tax purposes is now made easy

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

 

PRESS RELEASE

New Delhi, 14th
October, 2015

 

Subject: Claiming of
medical expenditure for tax purposes made easy.

 

One of the pillars of the of the
taxation proposals included in the Finance Minister’s budget speech for 2015-16
was extension of benefits to the middle class. In this process the Finance
Minister announced extension of certain benefits in respect of medical
treatment under section 80DDB. This section allows a deduction for expenditure
incurred on treatment of specified ailments.

Taking the process forward, Central
Board of Direct Taxes has issued a Notification vide S.O. No.2791 (E) on 12th
October 2015 amending Rule 11DD. The amended Rule relaxes the condition of
obtaining the certificate for claiming expenditure under section 80DDB in
respect of specified ailments from a specialist working in a Government
hospital. As per amended Rule 11 DD, the prescription can be issued by any
specialist mentioned in the amended Rule. Henceforth, it will not be mandatory
to obtain a certificate from a specialist working in a Government hospital.

The Notification is available on
the website of the Income Tax Department www.incometaxindia.gov.in .

 

(Shefali Shah)

Pr. Commissioner of
Income Tax (OSD)

Official
Spokesperson, CBDT


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