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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clause 78: Tax Deductions for Medical Treatment and Maintenance of Dependents with Disabilities Explained</h1> Clause 78 of the Direct Taxes Code, 2010, provides a deduction for medical treatment and maintenance of a dependent person with a disability for resident individuals or Hindu undivided families. It allows deductions for expenses on medical treatment or contributions to approved schemes for a dependent's maintenance. The deduction limit is up to one lakh rupees for a person with severe disability and fifty thousand rupees for a person with disability. The deduction requires a valid medical certificate, and any amount received under the scheme if the dependent predeceases the claimant is considered income. A dependent is defined as a spouse, child, or parent with an income below twenty-four thousand rupees.
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