s 46(1)(c ) of the ITA 1967 - Granted on condition that a receipt from a medical practitioner is provided as evidence that the medical treatment was provided to the individual's parents
Paragraph 6.1.2 of the Public Ruling 2/2005 - computation of Income Tax Payable by a Resident Individual offers guidance
In this regard, "medical practitioner" mean a doctor registered with the Malaysian Medical Council. Thus, the costs of health products and health supplements incurred on parents does not fall within the definition of "medical expenses" for the purpose of s 46 (1)(c ) of the ITA and are not eligible for personal relief to the individual.
For more detail information, please refer to the Income Tax Act 1967 and Public Ruling 2/2005