Deduction for maintenance of disabled dependants increased, raising relief thresholds for disability and severe disability under amended tax law. Amendment raises the deduction under section 80DD for resident individuals and Hindu undivided families who incur expenditure for medical treatment, nursing, training, rehabilitation of a dependant with disability or pay into an approved insurance/maintenance scheme for such a dependant, preserving the two alternative bases for claim and providing higher deduction ceilings for severe disability; the changes apply from the specified fiscal period and govern the relevant assessment year and subsequent assessment years.