Income Tax Law
Income-tax Rules, 2026
Rule 62Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128
Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
(1)For the purposes of claiming deduction under section 128, the prescription for medical treatment in respect of eligible diseases or ailments mentioned in column B of the following table shall be obtained from the specialists as mentioned in the corresponding column C thereof:
| Sl. No. | Eligible diseases or ailments | Specialists for purpose of issuing prescription |
|---|---|---|
| 1. | Neurological Diseases where the disability level has been certified to be of 40% and above— (i) Dementia; (ii) Dystonia Musculorum Deformans; (iii) Motor Neuron Disease; (iv) Ataxia; (v) Chorea; (vi) Hemiballismus; (vii) Aphasia; and (viii) Parkinsons Disease. | A Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology. |
| 2. | Malignant cancers. | An Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology. |
| 3. | Full Blown Acquired Immuno-Deficiency Syndrome (AIDS). | Any specialist having a post-graduate degree in General or Internal Medicine. |
| 4. | Chronic renal failure. | A Nephrologist having a Doctorate of Medicine (D.M.) degree in Nephrology or a Urologist having a Master of Chirurgiae (M.Ch.) degree in Urology. |
| 5. | Haematological disorders: (i) Haemophilia; (ii) Thalassaemia. | A specialist having a Doctorate of Medicine (D.M.) degree in Haematology. |
(2)The prescription for eligible diseases or ailments mentioned in column B of the Table in sub-rule (1) may also be issued by a specialist holding a degree equivalent to the degree mentioned in column C thereof, if such equivalent degree is recognised by the Medical Council of India.
(3)In cases, where a patient is receiving treatment at a government hospital for specified diseases or ailments, the prescription may be issued by a full -time specialist with a post-graduate degree in General or Internal Medicine, or any equivalent degree recognised by the Medical Council of India.
(4)The prescription referred to in sub-rule (1) shall be issued in the following format:– Name of the patient Age of the patient Description of Disease/ Ailment Certified by: Signature of Specialist: Name: Qualification: Address: Registration Number: Name and address of the hospital, if the specialist is working in a government hospital.