https://www.taxtmi.com/acts?id=53368 Prescription for medical treatment in respect of specified diseases or ailments is required for claiming deduction under section 128, and the prescription must be issued by the specialist prescribed for each category. Eligible conditions include neurological diseases with 40% or higher certified disability, malignant cancers, full blown AIDS, chronic renal failure, and haematological disorders such as haemophilia and thalassaemia. The prescription may also be issued by a specialist holding an equivalent recognised degree, and in government hospitals by a full-time specialist with a post-graduate degree in General or Internal Medicine. The prescription must follow the prescribed format and include the patient's particulars, certification details, specialist's credentials, and hospital information where applicable. en-us Fri, 20 Mar 2026 17:52:07 +0530 Wed, 01 Jul 2026 12:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53368 Prescription for medical treatment in respect of specified diseases or ailments is required for claiming deduction under section 128, and the prescription must be issued by the specialist prescribed for each category. Eligible conditions include neurological diseases with 40% or higher certified disability, malignant cancers, full blown AIDS, chronic renal failure, and haematological disorders such as haemophilia and thalassaemia. The prescription may also be issued by a specialist holding an equivalent recognised degree, and in government hospitals by a full-time specialist with a post-graduate degree in General or Internal Medicine. The prescription must follow the prescribed format and include the patient's particulars, certification details, specialist's credentials, and hospital information where applicable. Act-Rules Income Tax Fri, 20 Mar 2026 17:52:07 +0530 https://www.taxtmi.com/acts?id=53368