https://www.taxtmi.com/manuals?id=4532 Resident individuals and Hindu undivided families may claim a deduction for maintenance of a dependant with disability under Section 127 of the Income-tax Act, 2025. Qualifying expenditure covers medical treatment, including nursing, training and rehabilitation. Alternatively, a payment or deposit may be made under an approved maintenance scheme framed by an insurer, the Administrator or the specified company. The deduction is Rs. 75,000 for a dependant with disability and Rs. 1,25,000 for a dependant with severe disability. A person claiming a deduction under Section 154 for the relevant tax year is excluded from the definition of dependant. en-us Thu, 02 May 2024 17:26:00 +0530 Sat, 14 Nov 2026 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4532 Resident individuals and Hindu undivided families may claim a deduction for maintenance of a dependant with disability under Section 127 of the Income-tax Act, 2025. Qualifying expenditure covers medical treatment, including nursing, training and rehabilitation. Alternatively, a payment or deposit may be made under an approved maintenance scheme framed by an insurer, the Administrator or the specified company. The deduction is Rs. 75,000 for a dependant with disability and Rs. 1,25,000 for a dependant with severe disability. A person claiming a deduction under Section 154 for the relevant tax year is excluded from the definition of dependant. Manuals Income Tax Thu, 02 May 2024 17:26:00 +0530 https://www.taxtmi.com/manuals?id=4532