Deduction for disabled dependants covers medical treatment, approved maintenance schemes, severe disability relief, and deemed income rules.

Deduction is available to resident individuals and resident Hindu undivided families for maintenance and medical treatment of a disabled dependant, either for actual expenditure on medical treatment, nursing, training or rehabilitation, or for contributions to an approved maintenance scheme. The deduction is a fixed amount from gross total income, with a higher amount for severe disability, and requires prescribed medical certification and supporting forms. Amounts received under the scheme may become deemed income if the dependant dies before the subscriber.

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