Tax laws should be more practical

While assessing the tax laws, few issues have to be addressed to streamline the practical applications of various provisions in the law and to make use of the benefits granted there under to assessees. For example, in order to claim the deduction in respect of medical treatment covered under Section 80DDB, the assessee or his dependants are to be treated in a government hospital and the prescribed Form 10-I needs be attested by the Government doctor.

 

In a practical scenario, getting the fair treatment in a Government hospital itself is a great thing rather than obtaining the certificate from the Government doctor for availing the tax benefit. Moreover, the government hospitals are not well equipped to treat most of the diseases covered under this section. To extend this benefit to all the eligible assessees, the tax laws should be amended, by granting the power to certify the severity of diseases by the  head of  hospitals approved by Income tax authorities or doctors with prescribed qualifications.

 

The budget should focus this issue in such a manner that the assessee should not loose the tax benefit because the patient is not treated in a Government hospital.

 

Reshma Daithota, Bangalore

Staff – Karnataka Bank

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Thanks & Regards,

RESHMA Daithota
# 368,Daithota House, II Floor,
7th Cross, Akashavani Layout
Dasarahalli, Hebbala
Bangalore - 560024