(1) According to section 51 of the Act, for the purpose of calculating tax matching for medical treatment, the following medical treatment expenses shall be considered as approved medical treatment expenses:-
(a) ……………………
(b) The amount according to the bill including the medicine taken by a natural person during treatment by a recognized hospital, nursing home, health center or doctor.
(2) Notwithstanding anything contained in sub-rule (1), the following expenses shall not be treated as allowable medical treatment expenses:-
(a) Expenditure on cosmetic surgery (cosmetic surgery), and
(b) Expenses mentioned in clause (b) of sub-rule (1) for which compensation has been received from the insurance mentioned in sub-section (16) of section 1 of Schedule-1 of the Act.
(3) According to sub-section (3) of section 51 of the Act, the limit of the amount that can be reconciled with tax shall be seven hundred and fifty rupees.