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.