Section 51 : Tax adjustment for medical treatment

1) Any resident natural person may make a claim for adjustment of tax for medical treatment in any income year for the approved medical expenditure incurred by him/herself or through any other person for him/herself.

2) The tax adjustment amount for medical treatment of a natural person in any income year shall also be computed by adding any amount, if any, referred to in sub-section (4) to the amount to be set by fifteen percent of the approved medical treatment expenditure referred to in sub-section (1).

3) Notwithstanding anything contained in sub-section (2), the amount of tax adjustment for medical treatment claimed by a natural person in any income year shall not exceed the prescribed limit.

4) In the case of any natural person in any income year, the excess amounts as mentioned in clauses (a) and (b), up to the following limit, may be carried forward and be included in the amount referred to in Sub-section (2) in the forthcoming years:-

a) Where the amount referred to in Sub-section (2) exceeds the limit referred to in Sub-section (3), the amount of such excess and

b) The amount to the extent that the person referred to in clause (a) of Section 3 is not allowed to use tax adjustment for medical treatment because of being less the amount of tax payable by that person in that year.

Explanation: For purposes of this Section, “approved medical treatment expenditure” means the approved medical treatment expenditure as prescribed.