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TMI BlogSubstitution of new section for sections 80-DD and 80-DDAX X X X Extracts X X X X X X X X Extracts X X X X ..... respect of maintenance including medical treatment of handicapped dependant.- (1) In computing the total income of an assessee who is resident of India, being an individual of Hindu undivided family, there shall be deducted, in accordance with and subject to the provisions of this section, the amount- (a) of expenditure incurred by way of medical treatment (including nursing), training and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the member of the Hindu undivided family in whose name subscription to the scheme has been made; (b) the assessee nominates either the handicapped dependant or any other person or a trust to receive the payment on his behalf, for the benefit of the handicapped dependant. (3) If the handicapped dependant predeceases the individual or the member of the Hindu undivided family referred to in sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts; (b) "handicapped dependant" means a person who- (i) is a relative of the individual or, as the case may be, is a member of the Hindu undivided family and is not dependant on any person other than such individual or Hindu undivided family for his support or maintenance; and (ii) is suffering from a permanent physical disability (including blindness) or is subject to mental retardation, b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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