https://www.taxtmi.com/acts?id=4293 Resident individuals and Hindu undivided families may claim a fixed deduction from gross total income for expenditure on medical treatment, training and rehabilitation of a dependant with disability, with an enhanced deduction for severe disability; scheme based payments are allowable only where the approved scheme provides annuity or lump sum benefits on subscriber death or specified age conditions and a valid nomination exists, and scheme receipts may be taxed as the subscriber's income if the dependant predeceases the subscriber unless an exception applies; a prescribed medical authority certificate must accompany the return. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 12:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4293 Resident individuals and Hindu undivided families may claim a fixed deduction from gross total income for expenditure on medical treatment, training and rehabilitation of a dependant with disability, with an enhanced deduction for severe disability; scheme based payments are allowable only where the approved scheme provides annuity or lump sum benefits on subscriber death or specified age conditions and a valid nomination exists, and scheme receipts may be taxed as the subscriber's income if the dependant predeceases the subscriber unless an exception applies; a prescribed medical authority certificate must accompany the return. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4293