Rule 62 lays down the procedural requirements for claiming deduction under Section 128 in respect of medical treatment for specified serious diseases and ailments. It mandates that prescriptions must be obtained from designated medical specialists depending on the nature of the disease. Eligible neurological diseases (with disability certified at 40% or above), including dementia, motor neuron disease, ataxia, Parkinson’s disease, and others, require certification from a Neurologist holding a D.M. degree in Neurology. Malignant cancers must be certified by an Oncologist with a D.M. in Oncology, while full-blown AIDS requires certification from a specialist with a postgraduate degree in General or Internal Medicine. Chronic renal failure must be certified by a Nephrologist (D.M. in Nephrology) or a Urologist (M.Ch. in Urology), and hematological disorders such as hemophilia and thalassemia require a D.M. in Hematology. The rule also permits prescriptions from specialists holding equivalent degrees recognized by the Medical Council of India. In government hospitals, a full-time specialist with a postgraduate degree in General or Internal Medicine (or equivalent) may issue the prescription. Additionally, the rule prescribes a specific certification format requiring patient details, disease description, specialist’s signature, qualifications, registration number, and hospital details, ensuring standardised documentation for deduction claims.
Extract of Rule No. 62 of Draft Income-tax Rules, 2026
Rule 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 table below shall be obtained from the specialists as mentioned in the corresponding Column C thereof:
TABLE
| S. No. | Eligible diseases or ailments | Specialists for the purpose of issuing prescription |
| A | B | C |
| 1. | Neurological Diseases where the disability level has been certified to be of 40% and above—
(i) Dementia; (ii) Dystonia Musculorum (ii) Motor Neuron Disease; (iii) Ataxia; (iv) Chorea; (v) Hemiballismus; (vi) Aphasia; (vii) 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. | Hematological disorders:
(i) Hemophilia; (ii) Thalassaemia. |
A specialist having a Doctorate of Medicine (D.M.) degree in Hematology |
(2) The prescription for eligible diseases or ailments mentioned in Column B of the Table above may also be issued by a specialist holding a degree equivalent to the degree mentioned in corresponding column C of the above table if the 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 postgraduate degree in General or Internal Medicine, or any equivalent degree recognized 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
