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        Income Tax

        Rule 62 - Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128

        Income-Tax Rules, 2026

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        Prescription for specified diseases must come from prescribed specialists to claim deduction under section 128. Prescription for medical treatment in respect of specified diseases or ailments must be obtained from the specialist category prescribed for each condition for the purpose of claiming deduction under section 128. The prescription may also be issued by a specialist holding an equivalent degree recognised by the Medical Council of India, and in government hospital cases by a full-time specialist with a postgraduate degree in General or Internal Medicine, or an equivalent recognised degree. The prescription must be in the prescribed format and contain the patient details and certification particulars.
                      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.
                        Provisions expressly mentioned in the judgment/order text.

                            Prescription for specified diseases must come from prescribed specialists to claim deduction under section 128.

                            Prescription for medical treatment in respect of specified diseases or ailments must be obtained from the specialist category prescribed for each condition for the purpose of claiming deduction under section 128. The prescription may also be issued by a specialist holding an equivalent degree recognised by the Medical Council of India, and in government hospital cases by a full-time specialist with a postgraduate degree in General or Internal Medicine, or an equivalent recognised degree. The prescription must be in the prescribed format and contain the patient details and certification particulars.


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