Issuance of prescription in respect of certain diseases and ailments for the purpose of deduction under section 128

Specialist by disease (sub-rule 1).

Eligible disease or ailment	Who issues the prescription
Neurological diseases where the disability level is certified at 40% and above: dementia, dystonia musculorum deformans, motor neuron disease, ataxia, chorea, hemiballismus, aphasia and Parkinson's disease	A Neurologist with a D.M. degree in Neurology
Malignant cancers	An Oncologist with a D.M. degree in Oncology
Full blown Acquired Immuno Deficiency Syndrome (AIDS)	Any specialist with a post-graduate degree in General or Internal Medicine
Chronic renal failure	A Nephrologist with a D.M. degree in Nephrology, or a Urologist with an M.Ch. degree in Urology
Haematological disorders: haemophilia and thalassaemia	A specialist with a D.M. degree in Hematology

Equivalent degrees and Government hospitals (sub-rules 2 and 3). A specialist holding an equivalent degree recognised by the Medical Council of India may also issue the prescription. Where the patient is treated at a Government hospital for the specified diseases, a full-time specialist with a post-graduate degree in General or Internal Medicine, or a recognised equivalent, may issue it.

Format (sub-rule 4). The prescription gives the name and age of the patient, the description of the disease or ailment, and is certified by the specialist with signature, name, qualification, address and registration number — and, if the specialist works in a Government hospital, the name and address of the hospital.