8.3.1. Deduction In Case Of A Person With Disability [ Sec. 80 U ]
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 Rs. 50,000 :
Where such individual is a person with ‘Severe Disability’, a higher Deduction of Rs. 1,00,000 is allowable.
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 :
"person with severe disability" means— a person with eighty per cent (80%) or more of one or more disabilities, or