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Deduction under sec 80ddb

Sowmya.S.Balan (Paid Assistant) (749 Points)

26 February 2012

Dears,

As per Sec 80DDb for claiming deduction under sec 80DDB a certificate in Form 10I from the specialist for the disease working in govt hospital is to be obtained and produced . But the assesse has undergone treatment in a private hospital. Whether it is necessary to undergone treatment in Govt hospital or whether it is sufficient to obtain a certificate in FORm 10I from a specialist working in a govt hospital after showing case sheet and other details from private hospital. Kindly send me a reply . Its very urgent, please

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2 Replies

CA D R P (Chartered Accountant) (313 Points)
Replied 26 February 2012

i have read some where that treatment must be compulsorily done in a govt. hospital.

(Guest)

S.80DDB reads as follows :

"Provided that no such deduction shall be allowed unless the assessee furnishes with the return of income, a certificate in such form, as may be prescribed³⁵, from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist, as may be prescribed³⁵, working in a Government hospital "

In my view only certificate needs to be obtainted from specialist working in a Govt Hospital,treatment can be done any where .