IT deduction for Physcially Challenged Dependent

[Manikandan Mani]

Hi,

    My uncle is physcially handicapped person. He was attacked by Polio in his child age. I only taking care of him. He is staying woth me only. I came to know that we can reduce IT by providing certificate for him.

   I want to know in which form i have to give the certificate.Can any one give me the details.

 

Regards,

Mani

AI Summary

Tax deduction for disabled dependents permitted for medical or approved scheme payments, higher deduction for severe disability.
Deduction is allowed where a taxpayer maintains a dependent who is a person with disability and has incurred medical, nursing, training or rehabilitation expenses, or paid into an approved insurer or specified company maintenance scheme; a higher deduction applies for severe disability. Certification is required: Form No. 10-IA for autism, cerebral palsy or multiple disability, and the prescribed notification-based certificate under the Guidelines for other disabilities, with insurer schemes subject to Board approval.