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        Clause 78 - Deduction for medical treatment and maintenance of a dependant person with disability.

        Direct Taxes Code, 2010
        Chapter IV
        TAX INCENTIVES

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        Deduction for medical treatment of dependant disability allows tax relief for approved care and insurance contributions. Provides a tax deduction for resident individuals and Hindu undivided families for medical treatment, nursing, training, rehabilitation or approved insurance-based maintenance of a dependant person with disability, subject to specified caps, a medical authority certificate and treatment of scheme payouts on the dependant's predeceasing as subscriber income.
                          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.

                                Deduction for medical treatment of dependant disability allows tax relief for approved care and insurance contributions.

                                Provides a tax deduction for resident individuals and Hindu undivided families for medical treatment, nursing, training, rehabilitation or approved insurance-based maintenance of a dependant person with disability, subject to specified caps, a medical authority certificate and treatment of scheme payouts on the dependant's predeceasing as subscriber income.


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