Income-tax (15th Amendment) Rules, 2015

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..... x 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 (15th Amendment) Rules, 2015. (2) They shall come into force on the date of publication in the Official Gazette. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in rule 11 .....

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..... 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 Urology or any equivalent degree, which is recognised by the Medical Council of India; (e .....

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..... 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. [F. No.142/20/2015-TPL] (Arju Garodia) Under Secretary (TPL) Note .-The principal rules were published in .....

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