(1)An assessee who is resident in India, shall be allowed a deduction of the amount actually paid during the tax year or a sum of ₹ 40000, whichever is less, from income chargeable to tax of that tax year, for the medical treatment of such disease or ailment as may be prescribed—(a)for himself or a dependant, in case the assessee is an individual; or(b)for any member of a Hindu undivided family, in case the assessee is a Hindu undivided family.
