Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Deduction for prescribed medical treatment: specialist certification required and deduction reduced by insurance reimbursement. A resident assessee may deduct amounts actually paid for prescribed medical treatment of specified diseases for the assessee, dependants, or HUF members, ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Deduction for prescribed medical treatment: specialist certification required and deduction reduced by insurance reimbursement.
A resident assessee may deduct amounts actually paid for prescribed medical treatment of specified diseases for the assessee, dependants, or HUF members, subject to a statutory ceiling (higher for senior citizens), with the deduction reduced by any insurance or employer reimbursement; the deduction requires a prescription or certificate from prescribed specialist medical practitioners and relies on defined terms for "dependant", "insurer" and "senior citizen".
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