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of <h1>Income Tax Bill 2025: Clause 127 Offers Deductions for Medical and Rehabilitation Expenses for Dependents with Disabilities</h1> Clause 127 of the Income Tax Bill, 2025, allows a deduction of up to seventy-five thousand rupees for individuals or Hindu undivided families residing in India who incur expenses for the medical treatment, training, or rehabilitation of a dependent with a disability. If the dependent has a severe disability, the deduction increases to one lakh and twenty-five thousand rupees. The deduction also applies to payments made under approved insurance schemes for the dependent's maintenance, contingent upon the death or reaching sixty years of age of the policyholder. Conditions include providing a medical certificate and adhering to specified scheme requirements.
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