Deduction in respect of maintenance of a disabled dependant

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....incurred during the financial year for the medical treatment, nursing or training and rehabilitation of a disabled dependant; or     (b) any amount actually paid or deposited during the financial year under a scheme framed by any insurer and approved by the Board in this behalf, for the maintenance of a disabled dependant. (2) The amount of deduction under sub-section (1) shal....

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....nt received by the person under the scheme referred to in clause (b) of sub-section (1) upon the disabled dependant predeceasing him shall be deemed to be the income of the person for the financial year in which the amount is received by him. (7) For the purposes of this section,-     (a) "dependant" means the spouse, any child or any parent of the individual, or any member of....