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'.