Section 128 — Deduction in respect of medical treatment, etc.: its source in the Income-tax Act, 1961

Section 128 (Deduction in respect of medical treatment, etc.) of the Income-tax Act, 2025 corresponds to Section 80DDB (Deduction in respect of medical treatment, etc.) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 80DDB — Deduction in respect of medical treatment, etc.

read both texts · §80DDB (1961) vs §128 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 128 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 80DDB of the Income-tax Act, 1961.

What does Section 128 of the Income-tax Act, 2025 deal with?

Section 128 — "Deduction in respect of medical treatment, etc.", under CHAPTER VIII - Deductions to be made in computing total income of the Income-tax Act, 2025.

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same chapter · chapter viii - deductions to be made in computing total income · income-tax act, 2025

Section 124 — Deduction in respect of employer contribution to pension scheme of Central Government
Section 125 — Deduction in respect of contribution to Agnipath Scheme
Section 126 — Deduction in respect of health insurance premia
Section 127 — Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability
Section 129 — Deduction in respect of interest on loan taken for higher education
Section 130 — Deduction in respect of interest on loan taken for residential house property
Section 131 — Deduction in respect of interest on loan taken for certain house property
Section 132 — Deduction in respect of purchase of electric vehicle

frequently looked up · income-tax act, 2025

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