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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
