Rule 62: Medical prescription for specified-disease deduction
Rule 62 prescribes the medical-treatment documentation for the section 128 deduction. Its table pairs eligible disease or ailment categories with the specialist qualified to issue the prescription.
Official notified Income-tax Rules, 2026Need advice on Rule 62?
This article is for general information. Read the official Rules and applicable Act amendments, including the Taxation and Other Laws (Amendment) Act, 2026. If you need professional advice for your situation, contact Bizeneed.
On this page
- Bare law
- Check the listed disease category
- Match the specialist to the table
- Equivalent qualifications and government-hospital treatment
- Include the prescribed patient and certifier details
- Keep the prescription separate from deduction eligibility
- Key takeaways
- Practical checklist
- FAQs
- Glossary
- Official sources
Bare law
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 following table shall be obtained from the specialists as mentioned in the corresponding column C thereof:
Sl. No. Eligible diseases or ailments Specialists for purpose of issuing prescription 1. 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. 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. Haematological disorders: (i) Haemophilia; (ii) Thalassaemia. A specialist having a Doctorate of Medicine (D.M.) degree in Haematology. (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.
Rule breakdown
Check the listed disease category
The table covers the stated neurological diseases with certified disability of 40% or more, malignant cancers, full-blown AIDS, chronic renal failure and the specified haematological disorders.
This is a tax-documentation list. The relevant medical professional must determine the diagnosis and certification; a taxpayer should not infer medical eligibility from symptoms or a general description.
Match the specialist to the table
The rule identifies the relevant neurology, oncology, general or internal medicine, nephrology or urology, and haematology qualifications for the respective categories.
Check the actual qualification and registration details. A hospital’s speciality name alone does not establish that the person issuing the prescription meets the table.
Equivalent qualifications and government-hospital treatment
Sub-rule (2) permits the stated equivalent degree recognised by the Medical Council of India. For a patient treated at a government hospital, sub-rule (3) allows the specified full-time specialist with a postgraduate qualification in General or Internal Medicine or a recognised equivalent.
Document which route is used and why. The government-hospital route has both a treatment-location condition and a specialist requirement.
Include the prescribed patient and certifier details
The format asks for the patient’s name and age, the disease or ailment description, the specialist’s signature, name, qualification, address and registration number. It also asks for the hospital’s name and address where the specialist works in a government hospital.
Check for omissions before preparing the tax claim. Keep the prescription with treatment, payment and other evidence relevant to section 128.
Keep the prescription separate from deduction eligibility
Rule 62 addresses the prescription. The amount and availability of the section 128 deduction, including other conditions and the applicable tax regime, require a separate check.
A correctly completed prescription is an important document, but it does not by itself establish the amount that may be claimed.
Key takeaways
Disease and specialist must match
Use the table’s category and qualification.
Alternative routes are conditional
Equivalent qualifications and government-hospital treatment have specific requirements.
Complete the format
Patient, specialist, registration and applicable hospital details are required.
Practical checklist
- Obtain the prescription from the relevant qualified specialist.
- Check all patient and certifier details.
- Retain evidence for the parent deduction claim.
Avoid
- Do not use the tax list to self-diagnose a condition.
- Do not assume a prescription alone determines the deduction amount.
FAQs
Does any neurological condition qualify under the table?
The table names particular neurological diseases and requires the stated certified disability level of 40% or more.
Can a government-hospital specialist issue the prescription under a separate route?
Sub-rule (3) permits the specified full-time specialist and qualification where the patient is receiving treatment at a government hospital.
Does the rule itself fix the deduction amount?
No. Check section 128 and the taxpayer’s facts; Rule 62 concerns the prescription requirements.
Glossary
- Prescribed format
- The patient and specialist information listed in Rule 62(4).
- Equivalent degree
- The equivalent qualification recognised as specified by Rule 62(2) or (3).