Deduction for maintenance of dependants with disability: allowed with prescribed medical certification and scheme nomination, higher cap for severe disability. A resident individual or Hindu undivided family may deduct up to Rs. 75,000 (Rs. 125,000 for a person with severe disability) for maintenance, medical treatment, training, rehabilitation of a dependant with disability or amounts paid into approved life-insurance/maintenance schemes that provide annuity or lump-sum on subscriber's death or on subscriber attaining sixty with discontinuance, subject to nomination, prescribed medical certification, and exclusions where the dependant has claimed a separate deduction.