Section 128 — Deduction in respect of medical treatment, etc

(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 ` 40000, whichever is
less, from income chargeable to tax of that tax year, for the medical treatment of
such disease or ailment as may be 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.
(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 may be prescribed.
(3) The deduction under this section shall be reduced by any amount received un-
der 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).
(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
“` 100000” for “` 40000”.
(5) For the purposes of this section,—
( a) “dependant” shall have the meaning as assigned to it in section 127(9);
( b) “insurer” shall have the meaning assigned to it in section 2( 9) of the
Insurance Act, 1938 (4 of 1938).