Deduction for maintenance of dependants with disability grants tax relief subject to certification and scheme nomination conditions. Section 80DD allows individuals and Hindu undivided families a deduction for expenditure on medical treatment, training, rehabilitation or amounts paid under approved schemes for the maintenance of a dependant who is a person with disability, with a higher deduction where the dependant is a person with severe disability. Scheme-based deductions require annuity or lump-sum payment provisions on subscriber death and a nomination for the dependant's benefit. Amounts paid under such schemes become taxable income of the subscriber if the dependant predeceases the subscriber. A medical authority certificate must be furnished with the return, and where reassessment of disability is required no deduction is allowed after expiry without a new certificate.