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[Cites 0, Cited by 0] [Section 128] [Entire Act]

Union of India - Subsection

Section 128(2) in The Income Tax Act, 2025

(2)A deduction shall be allowed under this section only if the assessee obtains the prescription for the medical treatment from a neurologist, oncologist, urologist, haematologist, immunologist, or any other specialist, as may be prescribed.