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<h1>Deduction up to ?20,000 for contributions to approved schemes for maintenance of handicapped dependant, subject to conditions</h1> A now-omitted provision allowed a resident individual or Hindu undivided family a deduction (capped at twenty thousand rupees) for payments made to specified insurance or investment schemes for the maintenance of a handicapped dependant, subject to Board approval and conditions requiring that the scheme pay annuity or lump sum for the dependant on the subscriber's death and that a nomination be made for the dependant's benefit; amounts become taxable if the dependant predeceases the subscriber; definitions and certification requirements for 'handicapped dependant' and specified institutions were prescribed.