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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