14 September 2019
The rule 3A of income tax denotes the tax exemptions of medical costs incurred in treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner of the income tax department. There is no specific income tax form or procedure to file under this rule. Exemptions are provided under the section 3A only if the following conditions are fulfilled.
Treatment of diseases such as :-
cancer tuberculosis acquired immunity deficiency syndrome disease or ailment of the heart, blood, lymph glands, bone marrow, respiratory system, central nervous system, urinary system, liver, gall bladder, digestive system, endocrine glands or the skin, requiring surgical operation ailment or disease of the eye, ear, nose or throat, requiring surgical operation fracture in any part of the skeletal system or dislocation of vertebrae requiring surgical operation or orthopedic treatment The hospital where the treatment is sought must fulfill criteria such as:-
The rooms are well ventilated, lighted and are kept in clean and hygienic conditions. At least ten iron spring beds are provided for patients. At least one properly equipped operation theater is provided, with minimum floor space of 180 square feet and with a separate sterilisation room. At least one labour room is provided, with minimum floor space of 180 square feet, in case the hospital provides medical service for maternity cases. Aseptic conditions are maintained in the operation theater and the labour room. A duty room is provided for the nursing staff on duty. For more details about the exemptions against income tax rule 3A please visit,
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