Can I Claim Medical Expenses on My ITR to Save Tax Even If It's Not in My Salary?

Hi, can an employee claim the medical exemption (U/S 10) of Rs. 15,000 while submitting the ITR, even though it's not one of the components in the salary structure but has incurred expenses of Rs. 25,000? We have only four components: Basic, HRA, Conveyance, and Special Allowance. Let's say I get: Monthly Basic: 10,000; HRA: 5,000; Conveyance: 800; and Special Allowance: 13,000. Total: Rs. 28,800.

Now, can I, while filing ITR, reduce the Special Allowance by Rs. 1,250 (for Medical)? So my taxable will be: 10,000 + 11,750 = Rs. 21,750 * 12. Can I do this to save tax?

Regards,
Manish Garg
[Phone Number Removed For Privacy Reasons]

Medical reimbursement will have to be a component in the salary structure for income tax exemption. You cannot reduce Special Allowance to the extent of Rs. 15,000 per annum in order to claim the exemption.