Deduction for handicapped dependent expenses: government hospital certificate and claimant declaration suffice for TDS verification. Verification for the deduction on account of medical treatment, nursing, training and rehabilitation of a handicapped dependant requires a government hospital medical certificate, a signed claimant declaration certifying the actual expenditure, and receipts/acknowledgements for amounts paid or deposited in specified insurance or trust schemes; DDOs need not demand individual medical vouchers or bills when allowing the deduction for TDS from salaries from the stated financial year onwards.