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of <h1>Medical Expense Deductions Under Clause 128: Up to 40,000 for Residents, 1,00,000 for Senior Citizens</h1> The proposed Clause 128 of Income Tax Bill, 2025 offers deductions for medical treatment expenses incurred by resident taxpayers. The provision allows deductions of actual expenses or INR 40,000 (whichever is less), with an increased limit of INR 1,00,000 for senior citizens. Taxpayers must obtain prescriptions from medical specialists, and any insurance or employer reimbursements reduce the eligible deduction amount. Compared to Section 80DDB of Income Tax Act, 1961, Clause 128 simplifies documentation requirements by eliminating the need for government hospital certificates, while maintaining similar eligibility criteria for individuals and HUFs seeking relief for specified disease treatments.
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