Respected Sir,
Under Section 80DDB of the Income-tax Act, 1961, an assessee is eligible for deduction, for the medical treatment or ailment as specified in Rule 11DD of the Income-tax Rules, 1962. This Section is a benevolent one for providing relief to the assesses suffering from serious diseases viz., Renal failure, Cancer, AIDS, Hemophilia, Thalassemia and Neurological disorders and the certificate in Form 10-I from a Doctor working in a Government hospital should be furnished for this relief.
An assessee receiving such treatment in a Government Hospital will be able to obtain this Certificate from such Doctor. However, the assessee receiving such treatment in a Private Hospital will not be able to obtain this Certificate from a Doctor working in Government Hospital. It is well known that no Doctor will issue a Certificate for the treatment not given by him.
At the same time, the assessee may have to get the treatment for those diseases in Private Hospitals.
This benevolent Section shall not discriminate between the assessee receiving treatment in a Private Hospital and in the Government Hospital, since the diseases and the related expenditure are common to all.
Therefore, I request the Hon'ble Finance Minister, to bring in the suitable Amendment with immediate effect, to sec.80-DDB of the Income-tax Act, 1961 and Rule 11DD of the Income-tax Rules, 1962 so that it shall be sufficient for the assessee undergoing treatment in Private Hospitals, to furnish such Certificate from the Doctor working in that Private Hospital or any other Hospital, provided the Doctor possesses the requisite educational qualification.
Thanking you,
Yours faithfully,
B.K. Moorthy
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