Deduction for medical treatment and maintenance of a dependant person with disability.

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..... nditure 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 und .....

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..... 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 sect .....

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