1,2,3 (1) In computing the total income of an individual, being a resident,
who, at any time during the previous year, is certified by the medical authority
to be a person with disability, there shall be allowed a deduction of a sum of
seventy-five thousand rupees:
Provided that where such individual is a person with severe disability, the
provisions of this sub-section shall have effect as if for the words
"seventy-five thousand rupees", the words "one hundred and twenty-five thousand
rupees" had been substituted.
(2) Every individual claiming a deduction under this section shall furnish a copy of the certificate issued by the medical authority in the form and manner, as may be prescribed, along with the return of income under section 139, in respect of the assessment year for which the deduction is claimed :
Provided that where the condition of disability requires reassessment of its extent after a period stipulated in the aforesaid certificate, no deduction under this section shall be allowed for any assessment year relating to any previous year beginning after the expiry of the previous year during which the aforesaid certificate of disability had expired, unless a new certificate is obtained from the medical authority in the form and manner, as may be prescribed, and a copy thereof is furnished along with the return of income under section 139.
4 Explanation.-For the purposes of this section,-
(a) "disability" shall have the meaning assigned to it in clause (i) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), and includes "autism", "cerebral palsy" and "multiple disabilities" referred to in clauses (a), (c) and (h) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
(b) "medical authority" means the medical authority as referred to in clause (p) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), 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" referred to in clauses (a), (c), (h), (j) and (o) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
(c) "person with disability" means a person referred to in clause (t) of section 2 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), or clause (j) of section 2 of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999);
(d) "person with severe disability" means-
(i) a person with eighty per cent or more of one or more disabilities, as referred to in sub-section (4) of section 56 of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996); or
(ii) a person with severe disability referred to in clause (o) of section 2
of the National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental
Retardation and Multiple Disabilities Act, 1999 (44 of 1999).
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1. Ins. by Act 19 of 1968, s. 30 and the Third Schedule (w.e.f. 1-4-1969).
2. Subs. by Act 32 of 2003, s. 46, for section 80U (w.e.f. 1-4-2004). Earlier
substituted by Act 49 of 1991, s. 37 (w.e.f. 1-4-1992).
3. Subs. by Act 20 of 2015, s. 24, for sub-section (1) (w.e.f. 1-4-2016).
4. Subs. by Act 23 of 2004, s. 19, for the Explanation (w.e.f. 1-4-2005).
Section 80Q Deduction in respect of profits and gains from the business of publication of books
Section 80RR Deduction in respect of professional income from foreign sources in certain cases
Section 80RRA Deduction in respect of remuneration received for services rendered outside India
Section 80RRB Deduction in respect of royalty on patents
Section 80TTA Deduction in respect of interest on deposits in savings account
Section 80TTB Deduction in respect of interest on deposits in case of senior citizens