44. Substituted by the IT (Twenty-fifth Amdt.) Rules, 2003, w.r.e.f. 1-4-2003. Earlier, rule 11DD as inserted by the IT (Third Amdt.) Rules, 1997, w.e.f. 11-3-1997, read as under :

“11DD.Specified diseases and ailments for the purpose of deduction under section 80DDB.—(1) For the purposes of section 80DDB, the specified diseases and ailments shall be as under :—

(i) Neurological diseases

(a) Dementia

(b) Dystonia Musculorum Deformans

(c) Motor Neuron Disease

(d) Ataxia

(e) Chorea

(f) Hemiballismus

(g) Aphasia

(h) Parkinsons Disease

Explanation.—For the purposes of this rule the abovementioned diseases shall be treated as chronic and protracted, if the disability has been certified to be 40% and above.

(ii) Cancer

(iii) Full Blown Acquired Immuno-Deficiency Syndrome (AIDS)

(iv) Chronic Renal failure

(v) Hemophilia

(vi) Thalassaemia

(2) For the purposes of section 80DDB, the prescribed authority shall be any doctor registered with the Indian Medical Association with post-graduate qualifications.

(3) The certificate shall be from the prescribed authority in Form No. 10-I.”