Monday, June 29, 2009

Budget wishlist 2009 - My views and suggestions - Amendment to Sec.80DDB of the Income-tax Act, 1961

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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