Rule 17
Approved Medical Treatment Expenses And Threshold
(1) For purposes of computing tax adjustment for medical treatment pursuant to Section 51 of the Act, the following medical treatment expenses shall be deemed as the approved medical treatment expenses:-
(a) Insurance premium paid by any natural person for health insurance,
(b) The amount as per the bill including the expenses for medicines incurred in doing treatment of any
natural person by a recognized hospital, nursing home, health centre or a doctor.
(2) Notwithstanding anything contained in sub-rule (1), the following expenses shall not be deemed as approved medical treatment expenses:-
(a) The expenses incurred in cosmetic surgery, and
(b) The expenses mentioned in Clause (b) of Sub-rule (1) for which compensation has been obtained from
insurance mentioned in Clause (a) of Sub-rule (1).
(3) The threshold of the amount for which tax can be adjusted pursuant to Sub-section (3) of Section 51 of the Act shall be Seven Hundred Fifty Rupees.
(a) Insurance premium paid by any natural person for health insurance,
(b) The amount as per the bill including the expenses for medicines incurred in doing treatment of any
natural person by a recognized hospital, nursing home, health centre or a doctor.
(2) Notwithstanding anything contained in sub-rule (1), the following expenses shall not be deemed as approved medical treatment expenses:-
(a) The expenses incurred in cosmetic surgery, and
(b) The expenses mentioned in Clause (b) of Sub-rule (1) for which compensation has been obtained from
insurance mentioned in Clause (a) of Sub-rule (1).
(3) The threshold of the amount for which tax can be adjusted pursuant to Sub-section (3) of Section 51 of the Act shall be Seven Hundred Fifty Rupees.