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Sec 80ddb

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28 February 2016 How to claim deduction under section 80DDB, which certificate is needed for claiming deduction.

28 February 2016 For claiming sec.80DDB deduction , a certificate need to obtain from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist, working in a Government hospital

28 February 2016 *Certificate can also obtain from private hospital doctor

1. A certificate of the disease is mandatory to claim deduction in your income tax return. The process of getting this certificate has now been simplified by the income tax department.
2. For patients who are receiving treatment in a private hospital, the certificate can be taken from the private hospital itself. They don’t have to take certificate from a government hospital. Certificate must be taken from a specialist with a degree in the specialised field. This degree must be recognised by the Medical Council of India.
3. For patients getting treated in a government hospital, certificate must be taken from any specialist working full-time in that hospital. Such specialist must have a post-graduate degree in general or internal medicine or any equivalent degree, which is recognised by the Medical Council of India.
4.Certificate in Form 10I is no longer required. The tax department has specified some details that the certificate must include. The certificate must have name and age of the patient, name of the disease or ailment, name, address, registration number and the qualification of the specialist issuing the prescription. If the patient is receiving the treatment in a government hospital, it should also have name and address of the government hospital.

28 February 2016 Ramesh Ji

Certificate from 'private hospital' is also OK if the patient is treated in private hospital.
Inference :- Notification No.78 /2015/F. No.142/20/2015-TPL

28 February 2016 Thanks for the correction sir


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