Deduction for medical treatment and maintenance of a dependant person with disability.
78. (1) A person, being resident individual or 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 dependant person with disability; or
(b) any amount 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 dependant person with disability.
(2) The amount of deduction under sub-section (1) shall not exceed
(a) one lakh rupees, if the dependant is a person with severe disability; or
(b) fifty thousand rupees, if the dependant is a person with disability.
(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 a dependant person with disability, in the event of the death of the individual or the member of the Hindu undivided family in whose name subscription to the scheme has been made.
(4) The deduction under this section shall be allowed if the person, claiming a deduction under this section, obtains a certificate from a medical authority in such form and manner as may be prescribed and the certificate remains valid during the relevant financial year or part thereof.
(5) The amount received by the person under the scheme referred to in clause (b) of sub-section (1), upon the dependant person with disability, predeceasing him, shall be deemed to be the income of the person for the financial year in which the amount is received by him.
(6) In this section, "dependant" means spouse, any child or parents 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 income in the financial year is less than twenty-four thousand rupees.
