Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128

Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128.

62. (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. No. Specialists for purpose of issuing prescription

A C

1. (i)

(i) Dementia;

(ii) Dystonia Musculorum Deformans;

(iii) Motor Neuron Disease;

(iv) Ataxia;

(v) Chorea;

(vi) Hemiballismus;

(vii) Aphasia; and

(viii) Parkinsons Disease.

2. An Oncologist having a Doctorate of Medicine (D.M.) degree in Oncology.

3. Any specialist having a post-graduate degree in General or Internal Medicine.

4. 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. (i)

(i) Hemophilia;

(ii) Thalassaemia.

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.

Hematological disorders:

(i) Hemophilia;

(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 post­graduate 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.