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78. Deduction for medical treatment and maintenance of a dependant person with disability
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78. Deduction for medical treatment and maintenance of a dependant person with disability.—(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 disabi-lity ; 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.
Clause 78 seeks to provide a deduction to a person, being a resident individual or Hindu undivided family, 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.
Sub-clause (2) of the said clause provides that the deduction available shall be one lakh rupees in case the dependant person is a person with severe disability and fifty thousand rupees if he is a person with disability.
Sub-clause (3) of the said clause provides that the deduction in respect of the payment under the insurance scheme referred to in sub-clause (1) shall be allowed only if the scheme referred to therein provides for payment of an annuity or a lump sum amount for the benefit of the dependant person with disability, in the event of the death of the individual or the member of the Hindu undivided family who subscribes to such scheme.
Sub-clause (4) of the said clause provides that the deduction under this clause shall be allowed only if the person claiming the deduction obtains a certificate from a medical authority in the prescribed form and manner and the certificate remains valid during the relevant financial year or part thereof.
Sub-clause (5) of the said clause provides that in the event of the dependant person with disability predeceasing the individual or the member of the Hindu undivided family who has subscribed to the insurance scheme referred to in sub-clause (1), any amount received by such individual or Hindu undivided family shall be deemed to be his or its income for the financial year in which the amount is received.
Sub-clause (6) of the said clause defines the term "dependant".
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