80DDB - Authentic source (link) to show private Dr.prescription/certificate is sufficient for IT - Income Tax

Dear tax experts,

My mother(senior citizen) suffers from Parkinson's disease. We are consulting private hospital for the treatment and also taking care of her at home.

I had come to know of 80DDB and that Parkinson's disease expenses is covered as part of that section. However I am told by my finance person that I need to produce Govt hospital certificate to claim. Which I am not able to, since I go for a private hospital Neurologist/treatment. I can get the private Neurologist cert. However finance person mentioned that it is the govt rule to get the govt hospital certificate and that we cannot trust cleartax website etc, which mentions that private neurologist cert is sufficient. So...

Can someone provide me with an authentic source of information (preferably income tax or govt website or GO etc) that shows that private Neurologist certificate is sufficient for 80DDB claim for Parkinson's?

I can share your expert response to my finance team to consult again. That will be more trustworthy coming from CAClub experts.

Thanks in advance...

Update #1:

Found this from the incometax website itself on the 11DD... However I still got queries, since it says that "...for Neurological diseases, we need the disability level certified to be 40%"... Can a private neurologist certify this?...

Can any one of suggest, if you have gone through this from your client example...

[Specified diseases and ailments for the purpose of deduction under section 80DDB.

11DD . (1) For the purposes of section 80DDB, 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)		Hematological disorders :

(i)		Hemophilia ;
(ii)		Thalassaemia.

[ (2) The prescripttion in respect of the diseases or ailments specified in sub-rule (1) shall be issued by the following specialists:—

(a)		for diseases or ailments mentioned in clause (i) of sub-rule (1) – a Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India;
(b)		for diseases or ailments mentioned in clause (ii) of sub-rule (1) – an Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology 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 Nephrologist having a Doctorate of Medicine (D.M.) degree in Nehprology or a Urologist having a Master of Chirurgiae (M.Ch.) degree in Urology or any equivalent degree, which is recognised by the Medical Council of India;
(e)		for diseases or ailments mentioned in clause (v) of sub-rule (1) – a specialist having a Doctorate of Medicine (D.M.) degree in Hematology or any equivalent degree, which is recognised by the Medical Council of India :

Provided that where in respect of any diseases or ailments specified in sub-rule (1), the patient is receiving the treatment in a Government hospital, the prescripttion may be issued by any specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine or any equivalent degree, which is recognised by the Medical Council of India.]

[ (3) The prescripttion 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 prescripttion:

Provided that where the patient is receiving the treatment in a Government hospital, such prescripttion shall also contain the name and address of the Government hospital.]