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[Cites 0, Cited by 0] [Section 3A] [Entire Act]

Union of India - Subsection

Section 3A(2) in Income Tax Rules, 1962

(2)For the purpose of sub-clause (b) of clause (ii) of the proviso to sub-clause (vi) of clause (2) of section 17, the prescribed diseases or ailments shall be the following, namely :-
(a)cancer;
(b)tuberculosis;
(c)acquired immunity deficiency syndrome;
(d)disease or ailment of the heart, blood, lymph glands, bone marrow, respiratory system, central nervous system, urinary system, liver, gall bladder, digestive system, endocrine glands or the skin, requiring surgical operation;
(e)ailment or disease of the eye, ear, nose or throat, requiring surgical operation;
(f)fracture in any part of the skeletal system or dislocation of vertebrae requiring surgical operation or orthopaedic treatment;
(g)gynaecological or obstetric ailment or disease requiring surgical operation, caesarean operation or laperoscopic intervention;
(h)ailment or disease of the organs mentioned at (d), requiring medical treatment in a hospital for at least three continuous days;
(i)gynaecological or obstetric ailment or disease requiring medical treatment in a hospital for at least three continuous days;
(j)burn injuries requiring medical treatment in a hospital for at least three continuous days;
(k)mental disorder - neurotic or psychotic - requiring medical treatment in a hospital for at least three continuous days;
(l)drug addiction requiring medical treatment in a hospital for at least seven continuous days;
(m)anaphylectic shocks including insulin shocks, drug reactions and other allergic manifestations requiring medical treatment in a hospital for at least three continuous days.
Explanation. - For the purpose of this rule,-
(a)"qualified doctor" means a person who holds a degree recognised by the Medical Council of India and is registered by the Medical Council of any State;
(b)"nurse" means a person who holds a certificate of a recognised Nursing Council and is registered under any law for the registration of nurses;
(c)"surgical operation" includes treatment by modern methodology such as angioplasty, dialysis, lithotropsy, laser or cryo-surgery.
B. - Income from house property