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    <title>Tax Relief Expenditure on Serious Diseases</title>
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    <description>Deduction rules allow taxpayers to claim medical treatment expenses for a defined list of serious illnesses, including cancer, AIDS and hemophilia, with higher deduction ceilings for senior and very senior citizens. A separate health insurance premium deduction is available, with increased allowances for senior citizens and a specific medical expenditure allowance for very senior citizens without insurance; both reliefs are governed by eligibility criteria tied to age and the list of qualifying diseases.</description>
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