Section 62 — Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128
(1) For the purposes of claiming deduction under section 128, the prescription for medical treatment in respect of eligible diseases or ailments mentionedin column B of the following table shall be obtained from the specialists as mentioned in the corresponding column C thereof:
TABLE
Sl.No. Eligible diseases or ailments Specialists for purpose of issuing prescription
A B C
1. Neurological Diseases where the disability level has beencertified to be of 40% and above—(i) Dementia;(ii) Dystonia Musculorum Deformans;(iii) Motor Neuron Disease;(iv) Ataxia;(v) Chorea;(vi) Hemiballismus;(vii) Aphasia; and(viii) Parkinsons Disease.
A Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology.
2. Malignant cancers. An Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology.
3. Full Blown Acquired Immuno Deficiency Syndrome (AIDS).Any specialist having a post-graduate degree in General or Internal Medicine.
4. Chronic renal failure; A Nephrologist having a Doctorate of Medicine (D.M.) degree in Nephrology or aUrologist having a Master of Chirurgiae (M.Ch.) degree in Urology.
5. Hematological disorders:
(i) Hemophilia;(ii) Thalassaemia.
A specialist having a Doctorate of Medicine (D.M.) degree in Hematology.
(2) The prescription for eligible diseases or ailments mentioned in column B of the Table in sub-rule (1) may also be issued by a specialist holding a degreeequivalent to the degree mentioned in column C thereof, if such equivalent degree is recognised by the Medical Council of India.
(3) In cases, where a patient is receiving treatment at a Government hospital for specified diseases or ailments, the prescription may be issued by a full-timespecialist with a post graduate degree in General or Internal Medicine, or any equivalent degree recognised by the Medical Council of India.
(4) The prescription referred to in sub-rule (1) shall be issued in the following format:—
Name of the patient
Age of the patient
Description of Disease/Ailment
Certified by:
Signature of Specialist:
Name:
Qualification:
Address:
Registration Number:
Name and address of the hospital, if the specialist is working in a government hospital.
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- Section 150 — Valuation under section 247(9)
- Section 151 — Requisition of books of account, etc. under section 248
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- Section 155 — Disclosure of information related to assessees under section 258(2)
- Section 156 — Prescribed income-tax authority under section 259
- Section 157 — Persons exempt from obtaining Permanent Account Number under section 262
- Section 158 — Application for allotment of a Permanent Account Number
- Section 159 — Transactions in relation to which Permanent Account Number is to be quoted or applied for purposes of section 262(1)(f) and 262(10)(c) and (e)
- Section 160 — Time and manner in which persons referred to in rule 159 shall furnish a statement containing particulars of Form No. 97
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- Section 162 — When PAN becomes inoperative under section 262(6)
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- Section 166 — Conditions for treating a return as defective return under section 263(7)
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- Section 173 — Jurisdiction of Valuation Officers as per section 2(110) read with section 269
- Section 174 — Day and time for inspection by Valuation Officers, etc., as per section 269(3)
- Section 175 — Prescribed authority for issue of notice under section 270(8)
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- Section 179 — Notice of demand under section 289
- Section 180 — Return of income in respect of block assessment under section 294(1)
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- Section 182 — Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346
- Section 183 — Manner of computation of any portion of income applied by a registered non-profit organisation, directly or indirectly, for benefit of any relatedperson
- Section 184 — Exercise of options by a registered non-profit organisation under section 341(7) for deemed application under section 341(5)
- Section 185 — Furnishing of statement by registered non-profit organisation under section 342(1) for accumulating or setting apart any part of its regular income
- Section 186 — Application under section 342(5) for change of purpose for which income has been accumulated or set apart
- Section 187 — Books of account and other documents to be kept and maintained by a registered non-profit organisation
- Section 188 — Report of audit in case of registered non-profit organisations under section 348
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- Section 190 — Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1)
- Section 191 — Mode of service of any order referred to in section 358(3)(b)
- Section 192 — Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x)
- Section 193 — Form of appeal and memorandum of cross-objections to Appellate Tribunal under section 362
- Section 194 — Declaration under section 375
- Section 195 — Application under section 376 to defer filing of appeal before Appellate Tribunal or the jurisdictional High Court
- Section 196 — Constitution of Dispute Resolution Committee under section 379
- Section 197 — Application for resolution of dispute before the Dispute Resolution Committee under section 379
- Section 198 — Power to reduce or waive penalty imposable or grant immunity from prosecution or both under section 379
- Section 199 — Definitions
- Section 200 — Application for obtaining an advance ruling under section 383
- Section 201 — Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8)
- Section 202 — Form and manner of filing appeal to High Court on ruling pronounced or order passed by Board for Advance Rulings under section 389(1)
- Section 203 — Credit for tax deducted or collected at source
- Section 204 — Furnishing of particulars for deduction of tax at source from income under head "Salaries"
- Section 205 — Furnishing of evidence of claims by employee under section 392(5)(b) for deduction of tax from income under head "Salaries"
- Section 206 — Rate of exchange for conversion into rupees of income expressed in foreign currency
- Section 207 — Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
- Section 208 — Furnishing of declaration and evidence of claims by specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)]
- Section 209 — Application by payee for certificate authorising receipt of interest and other sums without deduction of tax
- Section 211 — Declaration by person claiming receipt of certain incomes without deduction of tax under section 393(6)
- Section 212 — Declaration by a buyer for no collection of tax at source under section 394(2)
- Section 213 — Application for grant of certificates for deduction or collection of income-tax at any lower rates, or no deduction of income-tax
- Section 214 — Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other thansalary), payable to non-resident, chargeable in case of recipients
- Section 215 — Certificate of tax deducted or collected at source to be furnished under section 395(4)
- Section 216 — Application for allotment of a tax deduction and collection account number
- Section 217 — Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents
- Section 218 — Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a)
- Section 219 — Statement of deduction or collection of tax at source under section 397(3)(b)
- Section 220 — Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
- Section 221 — Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1)[Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default
- Section 222 — Notice of demand under section 289
- Section 223 — Estimate of advance tax under section 407(8)
- Section 226 — Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413
- Section 227 — Prescribed authority for tax clearance certificates under section 420
- Section 228 — Forms and certificates for the purposes of section 420
- Section 231 — Form of application under section 440
- Section 232 — Service of notice, summons, requisition, order and other communication under section 501
- Section 233 — Authentication of notices and other documents
- Section 234 — Furnishing of annual statement by a non-resident having liaison office in India
- Section 235 — Information or documents to be furnished under section 506
- Section 236 — Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity
- Section 237 — Furnishing of statement of financial transaction
- Section 238 — Definitions
- Section 239 — Information to be maintained and reported
- Section 240 — Due diligence requirement
- Section 241 — Definitions for purposes of rules 242, 243 and 244
- Section 242 — Obligation for reporting transaction of crypto-asset under section 509
- Section 243 — Reporting requirements for transaction of crypto-asset under section 509
- Section 244 — Due diligence procedures under section 509
- Section 245 — Annual Information Statement
- Section 246 — Application for registration as valuer under section 514
- Section 247 — Qualification of registered valuer for the purposes of section 514
- Section 248 — Charging of fee and submission of valuation report under section 514
- Section 249 — Removal from register of names of valuers and restoration
- Section 250 — Definitions for the purposes of rules 251 to 268
- Section 251 — Accountancy examinations recognised
- Section 252 — Educational qualifications prescribed
- Section 253 — Nature of business relationship
- Section 254 — Appearance by Authorised Representative in certain cases
- Section 255 — Register of income-tax practitioners
- Section 256 — Application for registration
- Section 258 — Cancellation of certificate
- Section 259 — Cancellation of certificate obtained by misrepresentation
- Section 260 — Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
- Section 261 — Prescribed authority to order an inquiry
- Section 262 — Charge-sheet
- Section 263 — Inquiry Officer
- Section 264 — Proceedings before Inquiry Officer
- Section 265 — Order of the prescribed authority
- Section 266 — Procedure if no Inquiry Officer appointed
- Section 268 — Powers of prescribed authority and Inquiry Officer
- Section 269 — Procedure to be followed in calculating interest under section 533(2)(u)
- Section 270 — Determination of income, being partly from agricultural and partly from business
- Section 271 — Income from manufacture of rubber, coffee and tea
- Section 272 — Deduction in respect of expenditure on production of feature films
- Section 273 — Deduction in respect of expenditure on acquisition of distribution rights of feature films
- Section 274 — Procedure for investment fund for availing benefit under section 9(12) read with Schedule I to Act
- Section 275 — Approval of the investment fund at its option for purposes of section 9(12)
- Section 276 — Statement to be furnished by eligible investment fund under section 9(12) read with Schedule I to the Act
- Section 277 — Calculation of taxable interest relating to contribution in a provident fund or recognised provident fund, exceeding specified limit
- Section 278 — Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act
- Section 279 — Limits for the purposes of Schedule III [Table: Sl. No. 11] to the Act
- Section 280 — Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act
- Section 281 — Circumstances and conditions for purposes of Schedule III [Table: Sl. No. 16] to the Act
- Section 282 — Notification of pension fund and other conditions to be satisfied by the pension fund
- Section 283 — Computation of minimum investment and exempt income for purposes of Schedule V [Table: Sl. No. 7] to Act
- Section 284 — Conditions for the purpose of Schedule VI [Table: Sl. No. 5] to the Act
- Section 285 — Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc
- Section 286 — Requirements for approval of a fund for welfare of employees and their dependents under Schedule VII [Table: Sl. No. 2] to Act
- Section 287 — Percentage of Government grant for considering any University, hospital, or any other institution, as substantially financed by the Government forpurposes of Schedule VII [Table: Sl. Nos. 17 and 18] to Act
- Section 288 — Procedure for setting up an Infrastructure Debt Fund for purpose of exemption under Schedule VII [Table: Sl. No. 46] to Act
- Section 289 — Rules for functioning of an electoral trust
- Section 290 — Report of audit of accounts to be furnished under Schedule IX read with section 48 for deduction for tea development account, coffee developmentaccount and rubber development account
- Section 291 — Report of audit of accounts to be furnished under Schedule X read with section 49 for deduction for site restoration fund
- Section 292 — Investment of fund moneys
- Section 293 — Nomination
- Section 294 — Accounts
- Section 296 — Application for recognition
- Section 297 — Order of recognition
- Section 298 — Withdrawal of recognition
- Section 300 — Appeal under paragraph 13(1) of Part A of Schedule XI to the Act
- Section 301 — Definitions for purposes of rules 302 to 315
- Section 302 — Conditions regarding trust and trustees
- Section 303 — Investment of fund moneys
- Section 305 — Ordinary annual contributions
- Section 306 — Initial contributions
- Section 307 — Scheme of insurance or annuity
- Section 308 — Commutation of annuity
- Section 309 — Beneficiary not to have any interest in insurance and employer not to have any interest in moneys of fund
- Section 310 — Penalty, where employee assigns or charges interest in fund
- Section 312 — Arrangements for winding up, etc., of fund
- Section 313 — Application of approval
- Section 314 — Amendment of rules, etc., of fund
- Section 315 — Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of superannuation fund
- Section 316 — Definitions for purposes of rules 317 to 329
- Section 317 — Conditions regarding trust and trustees
- Section 318 — Investment of fund moneys
- Section 319 — Nomination
- Section 320 — Admission of directors to a fund
- Section 321 — Ordinary annual contributions
- Section 322 — Initial contributions
- Section 324 — Employer not to have interest in fund moneys
- Section 325 — Arrangements for winding up, etc., of business
- Section 326 — Arrangements for winding up of the fund
- Section 327 — Application for approval
- Section 328 — Amendment of rules, etc., of fund
- Section 329 — Appeal under paragraph 9(1) of Part B of Schedule XI to the Act in case of gratuity fund
- Section 330 — Limits of reserve for unexpired risks
- Section 331 — Procedure for approval under paragraph (1)(z)(i) and (ii) of Schedule XV to the Act
- Section 332 — Electronic furnishing of Forms, returns, statements, reports, orders, certificates, etc
- Section 333 — Electronic payment of tax, interest, fee and penalty