TaxTMI 
TaxTMI 
Deduction in respect of medical treatment, etc.
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....vious year in which such amount was actually paid : 3[Provided that no such deduction shall be allowed unless the assessee obtains the prescription for such medical treatment from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist, as may be prescribed:] Provided further that the deduction under this section shall be reduced by the amount received, if any, under an insurance from an insurer, or reimbursed by an employer, for the medical treatment of the person referred to in clause (a) or clause (b) : Provided also that where the amount actually paid is in respect of the assessee or his dependant or any member of a Hindu undivided family of the assessee and who is a senior citizen, the pr....
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.... be allowed a deduction of a sum of forty thousand rupees in respect of that previous year in which such expenditure was incurred : Provided that no such deduction shall be allowed unless the assessee furnishes a certificate in such form and from such authority as may be prescribed: Provided further that the deduction under this section shall be reduced by the amount received, if any, under an insurance from an insurer for the medical treatment of the person referred to in clause (a) or clause (b) : Provided also that where the expenditure incurred is in respect of the assessee or his dependant relative or any member of a Hindu undivided family of the assessee and who is a senior citizen, the provisions of this section shall have effe....