Deduction in respect of maintenance of a disabled dependant
71. (1) A person, being an individual or a Hindu undivided family, shall be allowed a deduction in respect of -
(a) any expenditure 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) shall not exceed in the aggregate -
(a) one hundred thousand rupees, if the dependant is a person with severe disability; and
(b) fifty thousand rupees, in any other case.
(3) The deduction in respect of the amount referred to in clause (b) of sub-section (1) shall be allowed, if the scheme referred to therein provides for payment of annuity or lump sum amount for the benefit of the disabled dependant in the event of the death of the individual.
(4) The person, claiming a deduction under this section, shall obtain a certificate issued by the medical authority in the prescribed form and manner.
(5) The deduction under this section shall be allowed during the period of validity of the certificate referred to in sub-section (4).
(6) The amount 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 the Hindu undivided family, if,-
(i) he is mainly dependant on such individual, or Hindu undivided family, for his support and maintenance; and
(ii) his annual income is less than twenty-four thousand rupees;
(b) "disabled dependant" means a dependant who is referred to as person in,-
(i) clause (t) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995; or
(ii) clause (j) of section 2 of the National Trust for Welfare of persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999;
