Disability maintenance deductions cover qualifying care and approved schemes, subject to certification, beneficiary nomination and prescribed payment conditions.

Resident individuals and Hindu undivided families may claim a deduction for maintenance of a dependant with disability under Section 127 of the Income-tax Act, 2025. Qualifying expenditure covers medical treatment, including nursing, training and rehabilitation. Alternatively, a payment or deposit may be made under an approved maintenance scheme framed by an insurer, the Administrator or the specified company. The deduction is Rs. 75,000 for a dependant with disability and Rs. 1,25,000 for a dependant with severe disability. A person claiming a deduction under Section 154 for the relevant tax year is excluded from the definition of dependant.

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