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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Deduction for maintenance of disabled dependant allows taxpayers to claim deductions for treatment or insurer-approved maintenance schemes subject to certification.</h1> A deduction is allowed for individuals and Hindu undivided families for expenditure on medical treatment, nursing, training and rehabilitation of a disabled dependant, or for amounts paid into insurer-approved maintenance schemes provided such schemes offer annuity or lump-sum benefits on the individual's death; claimants must obtain a prescribed medical authority certificate and the deduction is limited while the certificate is valid, with amounts received on a dependant predeceasing the claimant treated as the claimant's income.

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