New Delhi, Oct 14 (KNN)  The Central Board of Direct Taxes (CBDT) has issued a notification by which claiming of medical expenditure for tax purposes has been made easy. As per this new development, individuals claiming expenditure for certain ailments from a specialist working in a government hospital need not produce a certificate to that effect.

“The amended Rule relaxes the condition of obtaining the certificate for claiming expenditure under section 80DDB in respect of specified ailments from a specialist working in a Government hospital. As per amended Rule 11DD, the prescription can be issued by any specialist mentioned in the amended Rule. Henceforth, it will not be mandatory to obtain a certificate from a specialist working in a Government hospital,” the CBDT notification said on October-12.

One of the pillars of the taxation proposals included in the Finance Minister’s Budget Speech for 2015-16 was extension of benefits to the middle class. In this process, the Finance Minister announced extension of certain benefits in respect of medical treatment under section 80DDB. This section allows a deduction for expenditure incurred on treatment of specified ailments.

It is in this context that CBDT has issued the notification amending Rule 11DD.  (KNN Bureau)