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          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.

          <h1>Deduction for maintenance of a dependant with disability permits tax relief for medical care and approved maintenance schemes.</h1> An individual or Hindu undivided family resident in India may claim a deduction for expenditures on maintenance, medical treatment, training or rehabilitation of a dependant who is a person with disability, or for payments to an approved maintenance scheme, subject to prescribed monetary caps and conditions. Scheme-based deductions require annuity or lump-sum provisions on subscriber death or specified cessation, nomination for the dependant's benefit, and prescribed medical certification; higher limits apply for persons with severe disability, and scheme payments to the subscriber on the dependant's prior death are taxed as the subscriber's income.

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