Income-tax Rules, 2026 | Rule 62 of 333

Rule 62 - Prescription for specified diseases under section 128 Specialist prescription format

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Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Local legal-text status: LOCAL_EXTRACT_EXTERNAL_OFFICIAL_SOURCE_CONTROLS

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

62. Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128.– (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: Table Sl. Eligible diseases or ailments Specialists for purpose of issuing prescription No. A B C 1. Neurological Diseases where the disability A Neurologist having a Doctorate of Medicine (D.M.) degree level has been certified to be of 40% and in Neurology. above— (i) Dementia; (ii) Dystonia Musculorum Deformans; (iii) Motor Neuron Disease; (iv) Ataxia; (v) Chorea; (vi) Hemiballismus; (vii) Aphasia; and (viii) Parkinsons Disease. 2. Malignant cancers. An Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology. 3. Full Blown Acquired Immuno-Deficiency Any specialist having a post-graduate degree in General or Syndrome (AIDS). 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: A specialist having a Doctorate of Medicine (D.M.) degree in (i) Haemophilia; Haematology. (ii) Thalassaemia. (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.

Local extract SHA-256: 9e0458d726d52e2bac9ba05c05282155c792b397f7192dacbac36cd28ce605de. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

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Related sections

128

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