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of <h1>Tax deduction for medical care and approved scheme payments for disabled dependants: ?75,000 (?125,000 for severe disability)</h1> A resident individual or Hindu undivided family may claim a deduction for expenditure on medical treatment, nursing, training or rehabilitation of a dependant with disability, or for amounts paid into Board-approved insurance/annuity schemes for such dependant. The deduction is Rs.75,000 (Rs.125,000 if the dependant has severe disability). Scheme payments must meet annuity/lump-sum and nomination conditions. A medical authority's certificate must accompany the return; certificate renewal is required when validity lapses. If the dependant predeceases the subscriber, deposited amounts may be taxable when received, subject to limited exceptions. Definitions of dependant and disability follow the relevant disability statutes.
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