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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 handicapped dependant allows medical or approved LIC/UTI scheme deductions subject to conditions.</h1> Section 80 DD allows a deduction in computing total income for residents who are individuals or Hindu undivided families for expenditure on medical treatment, training, rehabilitation of a handicapped dependant, or for amounts paid/deposited under Board approved LIC or UTI schemes for the dependant's maintenance, subject to an aggregate monetary cap. Scheme based deductions require the scheme to provide annuity or lump sum on the subscriber's death and a nomination for the dependant's benefit; contributions become taxable to the assessee if the dependant predeceases the subscriber. The section supplies definitions for government hospital and handicapped dependant.

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