Deduction for maintenance of handicapped dependent secures tax relief for resident individuals and HUFs meeting eligibility conditions. Provides tax relief under Section 80DD for resident individuals and HUFs who incur maintenance, medical treatment, training or rehabilitation expenses for a dependent with disability, or who pay into qualifying maintenance/insurance schemes; eligibility requires specified relationships and nomination of beneficiary. Fixed statutory deductions apply according to disability thresholds and definitions; deposits to qualifying schemes may be treated as assessee income if the dependant predeceases the subscriber, subject to an exception for amounts received by the dependant before death. Claimants must not claim relief where the dependent has claimed their own deduction and must furnish prescribed medical certificates and specified ITR disclosures.