shekhar (Individual) 03 January 2010

Taxation

Can an assessee furnish a certificate from a prvate neurologist instead of a govt employed one in order to claim exemption of tax u/s 80DDB

Asha Pole (Legal) 04 January 2010

A private neurologist can signed the certificate instead of government doctor, provided he/she is recognised by Medical Council of India

In brief , the signatures can be obtained from the following prescribed authorities

Neurological Diseases , a Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology or any equivalent degree, which is recognised by the Medical Council of India.
Malignant Cancers- an Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology or any equivalent degree which is recognised by the Medical Council of India.
Chronic Renal failure- a Nephrologist having a Doctorate of Medicine (D.M.) degree in Nephrology or a Urologist having a Master of Chirurgiae (M.Ch.) degree in Urology or any equivalent degree, which is recognised by the Medical Council of India;
Hematological disorders- a specialist having a Doctorate of Medicine (D.M.) degree in Hematology or any equivalent degree, which is recognised by the Medical Council of India :
For diseases for which no authority prescribed or prescribed authority is not vailable/posted - In that case ,certificate, with prior approval of the Head of that Government hospital in which the patient is receiving the treatment, , may be issued by any other specialist working full-time in that hospital and having a post-graduate degree in General or Internal Medicine, which is recognised by the Medical Council of India