Medical treatment deduction requires specialist prescription and is reduced by insurer or employer reimbursements.

Residents may claim a deduction for medical treatment of prescribed diseases for themselves, a dependant, or a member of a Hindu undivided family, limited to the lesser of actual expenditure or a specified monetary ceiling; the deduction requires a specialist prescription and must be reduced by amounts received from an insurer or reimbursed by an employer. A higher ceiling applies where the treated person is a senior citizen, and statutory definitions of "dependant" and "insurer" guide application.

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