Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability.

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.... (b) paid or deposited any amount, under a scheme framed by the Life Insurance Corporation or any other insurer or the Administrator, or the specified company, for the maintenance of a dependant, being a person with disability, subject to the conditions specified in sub-section (2) and approved by the Board in this behalf. (2) The deduction under sub-section (1)(b) shall be allowed only if the following conditions are fulfilled:-- (a) the scheme referred to in sub-section (1)(b) provides for payment of an annuity or lump sum amount for the benefit of a dependant, being a person with disability-- (i) on the death of the individual or the member of the Hindu undivided family, in whose name the scheme was subscribed; or (ii) on attain....

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....d to in sub-section (6), specifies that the condition of disability requires reassessment of its extent after a period stipulated in it, the deduction under this section shall not be allowed for any tax year succeeding the tax year in which the said certificate expires, unless a new certificate is obtained from the medical authority in such form and manner, as prescribed, and a copy thereof is submitted along with the return of income under section 263. (8) The dependant mentioned in this section shall not include a person who has claimed deduction under section 154 in computing his total income for the tax year. (9) In this sections,- (a) "Administrator" means the Administrator as referred to in section 2(a) of the Unit Trust of India ....