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TMI BlogDeduction in respect of maintenance including medical treatment of a dependant who is a person with disability.X X X X Extracts X X X X X X X X Extracts X X X X ..... r (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 attai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd (o) of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); (f) "person with disability" means a person as referred to in section 2(t) of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996) or section 2(j) of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); (g) "person with severe disability" means- (i) a person with 80% or more of one or more disabilities, as referred to in section 56(4) of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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