Deduction for maintenance of disabled dependant allows taxpayers to claim deductions for treatment or insurer-approved maintenance schemes subject to certification. 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.