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Jitendra   14 October 2015

Conditions for deduction in section 80ddb relaxed

CBDT vide its Notification No. 78/2015, Dated: October 12, 2015 make some relaxation of formalities in rule 11DD of Income Tax Rules, 1962 (Section 80DDB of Income Tax Act, 1961) of prescripttion and other certificate from medical practioners/Hospitals. Now prescripttion of private doctors are eligible documents besides Government Hospital Doctors.

Notification No. 78/2015, Dated: October 12, 2015



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