Core rule: section 51 allows a resident natural person a credit of 15% of approved treatment expenditure incurred for that person. Rule 17 limits the annual claim to NPR 1,500. Eligible unused credit can be carried forward, subject to section 51.
Example: qualifying treatment costs NPR 20,000 and health insurance reimburses NPR 8,000. Eligible expenditure is NPR 12,000; 15% is NPR 1,800. With sufficient tax payable and no opening credit, claim NPR 1,500 this year and carry forward NPR 300.
Retain recognised-provider bills and insurance-settlement evidence. Cosmetic surgery is excluded. The credit reduces tax, not taxable salary.
Some summary material still states NPR 750. This article follows the amended rule 17(3), which prescribes NPR 1,500, rather than the older summary figure.