Eligibility:
Deduction is available in case of any expenditure incurred by an individual for the medical
treatment (including nursing), training and rehabilitation of a dependant of the individual who has a
disability. For this purpose - dependants would include his spouse, children, parents, brothers and
sisters.
A person with severe disability means a person who has eighty per cent or more of one or more of
the disabilities as mentioned in the footnote below.
Amount of deduction:
The deduction is available to the extent of least of the following:
i. Rs. 50,000 (75,000 in case of a person with severe disability); or
ii. Actual expenditure incurred.
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