27[D.—Other
deductions
28[Deduction
in case of a person with disability.
80U. (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 fifty 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 “fifty thousand rupees”, the
words “seventy-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 prescribed29, 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 prescribed29, and a copy thereof is
furnished along with the return of income under section 139.
30[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)31, and includes
“autism”, “cerebral palsy” and “multiple disabilities” referred to in clauses (a), (c)
and (h) of section 232 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)33, 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)32;
(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)33, 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)32;
(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)33; 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)32.]]