Deduction in respect of medical treatment, etc.
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 128(1) of Income Tax Act 2025
(1) An assessee who is resident in India, shall be allowed a deduction of the amount actually paid during the tax year or a sum of forty thousand rupees, whichever is less, from income chargeable to tax of that tax year, for the medical treatment of such disease or ailment as prescribed—
(a) for himself or a dependant, in case the assessee is an individual; or
(b) for any member of a Hindu undivided family, in case the assessee is a Hindu undivided family.
Section 128(2) of Income Tax Act 2025
(2) A deduction shall be allowed under this section only if the assessee obtains the prescription for the medical treatment from a neurologist, oncologist, urologist, haematologist, immunologist, or any other specialist, as prescribed.
Section 128(3) of Income Tax Act 2025
(3) The deduction under this section shall be reduced by any amount received under an insurance from an insurer, or reimbursed by an employer, for the medical treatment of the person as referred to in sub-section (1)(a) or (b).
Section 128(4) of Income Tax Act 2025
(4) If 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 senior citizen, the amount of deduction as referred to in sub-section (1) shall be substituted with one lakh rupees for forty thousand rupees.
Section 128(5) of Income Tax Act 2025
(5) In this section,––
(a) “dependant” shall have the meaning as provided in section 127;
(b) “insurer” shall have the meaning assigned to it in section 2(9) of the Insurance Act, 1938.
