Section 127: Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability

Section 127: Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability · Complied AI

(9)

In this sections,—

(a)

“Administrator” means the Administrator as referred to in section 2(a) of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002;

(b)

“dependant” means— (i) in the case of an individual, the spouse, children, parents, brothers and sisters of the individual or any of them;

(ii)

in the case of a Hindu undivided family, a member of the Hindu undivided family, dependant wholly or mainly on such individual or Hindu undivided family for his support and maintenance;

(c)

“disability” shall have the same meaning as assigned to it in 5 section 2(i) of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 and includes “autism”, “cerebral palsy” and “multiple disability” respectively referred to in section 2(a), (c) and (h) of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999; 10

(d)

“Life Insurance Corporation” means the Life Insurance Corporation of India established under the Life Insurance Corporation Act, 1956;

(e)

“medical authority” means the medical authority as referred to in section 2(p) of the Persons with Disabilities (Equal Opportunities, 15 Protection of Rights and Full Participation) Act, 1995 or such other medical authority as may, by notification, be specified by the Central Government for certifying “autism”, “cerebral palsy”, “multiple disabilities”, “person with disability” and “severe disability” respectively referred to in section 2(a), (c), (h), (j) and (o) of the National Trust for Welfare of Persons 20 with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 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 or section 2(j) of the National 25 Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 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 30 Opportunities, Protection of Rights and Full Participation) Act, 1995; or (ii) a person with severe disability referred to in section 2(o) of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999; 35

(h)

“specified company” shall have the same meaning as assigned to it in section 2(h) of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002.