Rule 62 of Income explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 62 of the Income-tax Rules, 2026 prescribes the diseases and ailments eligible for the deduction under section 128 — the successor to section 80DDB — and identifies the specialist who may issue the prescription for each. The prescription format is contained in the rule itself, so there is no separate certificate form to obtain.
The table — disease and qualifying specialist
| Sl. | Eligible disease or ailment | Specialist who may prescribe |
|---|---|---|
| 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; (viii) Parkinsons Disease | A Neurologist having a Doctorate of Medicine (D.M.) degree in Neurology |
| 2 | Malignant cancers | An Oncologist having a 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 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 D.M. degree in Haematology |
The disability threshold of 40% and above qualifies the neurological diseases in Sl. No. 1 alone. Malignant cancer, AIDS, chronic renal failure and the haematological disorders carry no disability percentage requirement at all. Reading the 40% condition across the whole table is a persistent and expensive error — it leads advisers to reject perfectly good claims.
The three relaxations
Sub-rule (2) — equivalent degrees
A prescription may also be issued by a specialist holding a degree equivalent to the degree in column C, if that equivalent degree is recognised by the Medical Council of India. This matters in practice because the D.M. and M.Ch. nomenclature is not universal across institutions.
Sub-rule (3) — government hospitals
Where the patient is receiving treatment at a government hospital, 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.
The relaxation is conditioned on where the treatment is being taken, not on where the specialist practises. It is a meaningful widening: a government-hospital patient with a D.M.-level condition does not need to find a D.M.-qualified super-specialist to sign.
Sub-rule (4) — the format is in the rule
The prescription must be issued in the following format:
| Field |
|---|
| 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 |
The format expressly calls for the specialist's qualification and registration number. Those two fields are what allow an assessing officer to test whether the person who signed was competent to sign under column C or sub-rule (2). A prescription on a hospital letterhead without them is exactly the document that gets a claim disallowed.
Mapping to the old regime
| Under the 1961 Act and 1962 Rules | Under the 2025 Act and 2026 Rules |
|---|---|
| Section 80DDB — deduction for medical treatment of specified diseases | Section 128 |
| Rule 11DD | Rule 62 |
| Prescription format in the rule | Retained, in sub-rule (4) |
| Government hospital relaxation | Retained, in sub-rule (3) |
Practical guidance
- Get the prescription in the sub-rule (4) format, not as a discharge summary or a treatment note. The format is short; ask the hospital to complete it.
- Match the signatory to the disease. A general physician's prescription for malignant cancer does not satisfy column C unless the government-hospital route in sub-rule (3) applies.
- For neurological cases, obtain the disability certification separately — the 40% threshold is a condition of eligibility, and the prescription is not itself a disability certificate.
- Where the treatment is at a government hospital, record the hospital's name and address on the prescription; the format requires it.
- Retain the prescription with the year's tax file. It is the primary evidence of a section 128 claim.
- Check whether the deduction is available under the regime opted — the entitlement question is in section 128 and section 202, not in rule 62.
Common mistakes
- Applying the 40% disability condition to cancer, AIDS or renal failure claims.
- Accepting a prescription without the specialist's qualification and registration number.
- Assuming a separate form is needed and delaying the claim while looking for one.
- Using the government-hospital relaxation for private treatment.
- Citing rule 11DD and section 80DDB for tax year 2026-27.