Deduction in respect of medical treatment, etc.

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....hever is less, in respect of that previous 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 ....

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....idual; or (b) for any member of a Hindu undivided family, in case the assessee is a Hindu undivided family, the assessee shall 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 ass....

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.... 4. Inserted vide Section 21 of the Finance Act, 2015 w.e.f. 01-04-2016 5. Omitted vide Section 21 of the Finance Act, 2015 w.e.f. 01-04-2016 before it was read as, "(ii) "Government hospital" includes a departmental dispensary whether full-time or part-time established and run by a Department of the Government for the medical attendance and treatment of a class or classes of Government servants and members of their families, a hospital maintained by a local authority and any other hospital with which arrangements have been made by the Government for the treatment of Government servants;" 6. Inserted vide Section 21 of the Finance Act, 2015 w.e.f. 01-04-2016 7. Substituted vide Section 27 of t....