Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Income-tax Notification No.
78/2015
New Delhi, the Dated- 12th October,
2015
S.O.2791(E). – In exercise of the
powers conferred by section 295, read with section 80DDB of the Income-tax Act,
1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following
rules further to amend the Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the
Income-tax (15th Amendment) Rules, 2015.
(2) They shall come into force on
the date of publication in the Official Gazette.
2. In the Income-tax Rules, 1962
(hereinafter referred to as the said rules), in rule 11DD, for sub-rules (2)
and (3), the following sub-rules shall be substituted, namely:-
“(2) The prescription 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 Nephrology 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 prescription may be issued by any
specialist working full-time in that hospital and having a postgraduate degree
in General or Internal Medicine or any equivalent degree, which is recognised
by the Medical Council of India.
(3) The prescription 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 prescription:
Provided that where the patient is
receiving the treatment in a Government hospital, such prescription shall also
contain the name and address of the Government hospital.”
3. In the said rules, in
Appendix-II, Form No. 10-I shall be omitted.
[Notification No.78 /2015/F.
No.142/20/2015-TPL]
(ArjuGarodia)
Under Secretary (TPL)
Under Secretary (TPL)
Note .—The principal rules were
published in the Gazette of India vide notification number S.O. 969(E), dated the
26th March, 1962, and was last amended by vide notification number . S.O.
2663(E), dated the 29th October, 2015.
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