https://www.taxtmi.com/acts?id=10849 A deduction is allowed for individuals and Hindu undivided families for expenditure on medical treatment, nursing, training and rehabilitation of a disabled dependant, or for amounts paid into insurer-approved maintenance schemes provided such schemes offer annuity or lump-sum benefits on the individual's death; claimants must obtain a prescribed medical authority certificate and the deduction is limited while the certificate is valid, with amounts received on a dependant predeceasing the claimant treated as the claimant's income. en-us Thu, 20 Aug 2009 12:26:54 +0530 Thu, 20 Aug 2009 12:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10849 A deduction is allowed for individuals and Hindu undivided families for expenditure on medical treatment, nursing, training and rehabilitation of a disabled dependant, or for amounts paid into insurer-approved maintenance schemes provided such schemes offer annuity or lump-sum benefits on the individual's death; claimants must obtain a prescribed medical authority certificate and the deduction is limited while the certificate is valid, with amounts received on a dependant predeceasing the claimant treated as the claimant's income. Act-Rules Bills Thu, 20 Aug 2009 12:26:54 +0530 https://www.taxtmi.com/acts?id=10849