Income-tax (15th Amendment) Rules, 2015

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..... 295 , read with section 80DDB of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962 , namely:- 1. (1) These rules may be called the Income-tax (15 th Amendment) Rules, 2015. (2) They shall come into force on the date of publication in the Official Gazette. 2. In t .....

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..... n clause (iii) of sub-rule (1) any specialist having a post-graduate degree in General or Internal Medicine, or any equivalent degree which is recognised by the Medical Council of India; (d) for diseases or ailments mentioned in clause (iv) of sub-rule (1) a Nephrologist having a Doctorate of Medicine(D.M.) degree in Nephrology or a Urologist having a Master of Chirurgiae(M.Ch.) degree in U .....

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..... the disease or ailment along with the name, address, registration number and the qualification of the specialist issuing the prescription: Provided that where the patient is receiving the treatment in a Government hospital, such prescription shall also contain the name and address of the Government hospital. 3. In the said rules , in Appendix-II , Form No. 10-I shall be omitted. .....

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