Patients suffering from Cancer, AIDS, Thalassemia, Haemophelia, etc can get Income Tax concessions up to Rs. 40000/- under Section 80 DDB.
Senior citizens can get Income Tax concessions up to Rs. 60000/-. Citizens aged over 80 years can get Tax concessions up to Rs. 80000/-.
Until now, patients who availed the above Tax Concessions had to obtain certificates from Medical Experts working in government hospitals.
Now, some changes have been made under Section 11DD to simplify this procedure. Under the revised act, the patients who want to get above Tax concessions can get certificate from any doctor – it is not necessary any-more that it should be from a doctor working in government hospital.
Ministry of Finance informed that the above changes were carried out as the number of such medical experts working in government hospitals was very less.