Deduction for maintenance of a dependant with disability permits tax relief for medical care and approved maintenance schemes. 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.
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.
Deduction for maintenance of a dependant with disability permits tax relief for medical care and approved maintenance schemes.
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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