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{"id":118,"date":"2015-09-15T00:00:00","date_gmt":"2015-09-14T18:30:00","guid":{"rendered":""},"modified":"2015-12-29T11:00:29","modified_gmt":"2015-12-29T05:30:29","slug":"specified-diseases-for-the-purpose-of-deduction-under-section-80ddb-and-certificate-requirement-as-per-rule-11dd","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/income-tax\/specified-diseases-for-the-purpose-of-deduction-under-section-80ddb-and-certificate-requirement-as-per-rule-11dd\/","title":{"rendered":"Specified diseases for the purpose of deduction under section 80DDB and certificate requirement as per Rule 11DD"},"content":{"rendered":"

  (1) For
\nthe purposes of section 80DDB, the following shall be the eligible diseases or ailments:<\/p>\n\n\n\n
\n

(i<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Neurological
\n Diseases where the disability level has been certified to be of 40% and
\n above,\u2014<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

(a<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Dementia ;<\/p>\n<\/td>\n<\/tr>\n

\n

(b<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Dystonia Musculorum
\n Deformans ;<\/p>\n<\/td>\n<\/tr>\n

\n

(c<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Motor Neuron Disease
\n ;<\/p>\n<\/td>\n<\/tr>\n

\n

(d<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Ataxia ;<\/p>\n<\/td>\n<\/tr>\n

\n

(e<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Chorea ;<\/p>\n<\/td>\n<\/tr>\n

\n

(f<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Hemiballismus ;<\/p>\n<\/td>\n<\/tr>\n

\n

(g<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Aphasia ;<\/p>\n<\/td>\n<\/tr>\n

\n

(h<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Parkinsons Disease ;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n\n\n\n\n\n\n
\n

(ii<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Malignant Cancers ;<\/p>\n<\/td>\n<\/tr>\n

\n

(iii<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Full Blown Acquired
\n Immuno-Deficiency Syndrome (AIDS) ;<\/p>\n<\/td>\n<\/tr>\n

\n

(iv<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Chronic Renal
\n failure ;<\/p>\n<\/td>\n<\/tr>\n

\n

(v<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Hematological
\n disorders :<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n\n\n\n\n
\n

(i<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Hemophilia ;<\/p>\n<\/td>\n<\/tr>\n

\n

(ii<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Thalassaemia.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(2) The certificate in respect of the diseases
\nor ailments specified in sub-rule (1) shall be issued by the following
\nspecialists working in a Government hospital\u2014<\/p>\n\n\n\n\n\n\n
\n

(a<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

for diseases or
\n ailments mentioned in clause (i<\/em>) of sub-rule (1) – a Neurologist
\n having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent
\n degree, which is recognised by the Medical Council of India;<\/p>\n<\/td>\n<\/tr>\n

\n

(b<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

for diseases or
\n ailments mentioned in clause (ii<\/em>) of sub-rule (1) – an Oncologist
\n having a Doctorate of Medicine (D.M.) degree in Oncology or any equivalent
\n degree which is recognised by the Medical Council of India;<\/p>\n<\/td>\n<\/tr>\n

\n

(c<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

for diseases or
\n ailments mentioned in clause (iv<\/em>) of sub-rule (1) – a Nephrologist
\n having a Doctorate of Medicine (D.M.) degree in Nephrology or a Urologist
\n having a Master of Chirurgiae (M.Ch.) degree in Urology or any equivalent
\n degree, which is recognised by the Medical Council of India;<\/p>\n<\/td>\n<\/tr>\n

\n

(d<\/em>)<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

for diseases or
\n ailments mentioned in clause (v<\/em>) of sub-rule (1) – a specialist having
\n a Doctorate of Medicine (D.M.) degree in Hematology or any equivalent degree,
\n which is recognised by the Medical Council of India :<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Provided <\/strong>that where in respect of any diseases or
\nailments specified in sub-rule (1), no specialist has been specified or where
\nthe specialist specified is not posted in the Government hospital in which the
\npatient is receiving the treatment, such certificate, with prior approval of
\nthe Head of that hospital, may be issued by any other specialist working
\nfull-time in that hospital and having a post-graduate degree in General or
\nInternal Medicine, which is recognised by the Medical Council of India.<\/p>\n

(3) The certificate from the prescribed
\nauthority to be furnished along with the return of income shall be in Form No.
\n10-I.]<\/p>\n","protected":false},"excerpt":{"rendered":"

  (1) For the purposes of section 80DDB, the following shall be the eligible diseases or ailments: (a)   Dementia ; (b)   Dystonia Musculorum Deformans ; (c)   Motor Neuron Disease ; (d)   Ataxia ; (e)   Chorea ; (f)   Hemiballismus ; (g)   Aphasia ; (h)   Parkinsons Disease ; (i) … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4],"tags":[72],"class_list":["post-118","post","type-post","status-publish","format-standard","hentry","category-income-tax","tag-80ddb"],"yoast_head":"\nSpecified diseases for the purpose of deduction under section 80DDB and certificate requirement as per Rule 11DD - All About Finance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxclick.org\/type\/income-tax\/specified-diseases-for-the-purpose-of-deduction-under-section-80ddb-and-certificate-requirement-as-per-rule-11dd\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Specified diseases for the purpose of deduction under section 80DDB and certificate requirement as per Rule 11DD - All About Finance\" \/>\n<meta property=\"og:description\" content=\"  (1) For the purposes of section 80DDB, the following shall be the eligible diseases or ailments: (a)   Dementia ; (b)   Dystonia Musculorum Deformans ; (c)   Motor Neuron Disease ; (d)   Ataxia ; (e)   Chorea ; (f)   Hemiballismus ; (g)   Aphasia ; (h)   Parkinsons Disease ; (i) ... 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